Documents

Briefs, oral arguments, agency decisions and the Federal Register.

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  • Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements

    Federal Register · Proposed Rule · Apr 3, 2024

    ACTION: Request for information; extension of comment period. … The comment period for the RFI is scheduled to close on April 22, 2024. 1  The SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459

    89 FR 22971Treasury DepartmentInternal Revenue Service
  • Annual Information Return/Reports

    Federal Register · Rule · May 23, 2022

    periodic payments). … In addition, the projection period was extended from 10 to 50 years. Three commenters stated that the line 8b(1) proposal would be costly and burdensome.

    87 FR 31133Treasury DepartmentInternal Revenue Service
  • Annual Information Return/Reports

    Federal Register · Rule · Feb 24, 2023

    with several suggestions for different types of periodic compliance assessments. … The average duration ranges were also adjusted from multiple 3-year periods to multiple 5-year periods, with the last choice being a period of 15 or more years. No comments were received.

    88 FR 11984Treasury DepartmentInternal Revenue Service
  • Request for Information-SECURE 2.0 Section 319-Effectiveness of Reporting and Disclosure Requirements

    Federal Register · Proposed Rule · Jan 23, 2024

    If such data is collected, do plans act in response to such data and, if so, are there illustrative examples? … For example, are there circumstances when plans act based upon evidence of a participant's lack of engagement?

    89 FR 4215Treasury DepartmentInternal Revenue Service

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