| Date |
Subject |
| 11/29/11 |
N 2011-96 DB Plan §436 Sample Amendment & Extension |
| 06/16/11 |
N 2011-54 FBAR Deadline Extension for Certain Individuals |
| 01/24/11 |
N 2011-11 PTIN Application Relief |
| 12/30/10 |
N 2011-6 Form 5500 PTIN Exemption |
| 12/13/10 |
N 2010-90 2010 Cumulative List |
| 11/26/10 |
N 2010-84 In-Plan Roth Rollover Guidance |
| 11/30/10 |
N 2010-77 DB Amendment Deadlines Extended |
| 06/21/10 |
N 2010-48 EGTRRA Extension for Disaster Areas |
| 01/20/10 |
N 2010-15 HEART Act Guidance |
| 01/06/10 |
N 2010-6 Deferred Compensation Plan Correction Guide |
| 12/11/09 |
N 2009-98 Cycle E Cumulative List |
| 12/11/09 |
N 2009-97 Certain PPA Amendment Deadlines Extended |
| 11/20/09 |
N 2009-93 Truncating Social Security Numbers |
| 09/24/09 |
N 2009-82 2009 RMD Guidance and Sample Amendments |
| 09/08/09 |
N 2009-75 Rollovers to Roth IRAs |
| 09/05/09 |
N 2009-68 402(f) Model Notices |
| 09/05/09 |
N 2009-67 Auto Enrollment Simple IRA Sample Amendment |
| 09/05/09 |
N 2009-66 Auto Enrollment Guidance for Simple IRAs |
| 09/05/09 |
N 2009-65 Auto Enrollment 401(k) Sample Amendments |
| 02/02/09 |
N 2009-9 2009 RMD Guidance from WRERA Provisions |
| 12/12/08 |
N 2009-3 Relief from Immediate Compliance with 2009 §403(b) Written Plan Requirement |
| 09/29/08 |
N 2008-82 Qualified reservist distributions from health FSAs permitted by HEART ACT. |
| 07/01/08 |
N 2008-62 457(f) & 409A, employee/contractor w/recurring part-year comp. over extended period. |
| 06/25/08 |
N 2008-59 Q&As on Health Savings Accounts. |
| 06/03/08 |
N 2008-52 Contributions to HSAs. |
| 06/03/08 |
N 2008-51 Qualified HSA funding distributions from an IRA. |
| 03/05/08 |
N 2008-30 PPA distribution guidance for 2008 provisions. |
| 03/05/08 |
N 2008-29 Mortality tables permitted to determine present values for disabled individuals entitled to DB benefits. |
| 01/31/08 |
N 2008-21 Later effective date 430 & 436. Also, 2008 rules for 436 for small plans with end-of-year valuation dates. |
| 12/29/07 |
N 2008-7 Diversification requirement relief; certain DC plans w/publicly traded employer securities; N. 2006-107 |
| 12/05/07 |
N 2007-100 Transition relief on correction of certain failures of a nonqualified deferred plan. |
| 12/06/07 |
N 2007-94, Cumulative List |
| 10/26/07 |
N 2007-89, 409A Reporting and Withholding 2007 |
| 10/26/07 |
N 2007-86, 409A Additional Transition Relief |
| 10/26/07 |
N 2007-81, Interest Rate Modification |
| 08/23/07 |
N 2007-69 NRA Definition |
| 08/23/07 |
N 2007-67 Indian Tribal Plans (PPA) |
| 04/13/07 |
N 2007-34 409A and Split-Dollar Life Insurance Arrangements |
01/19/07 |
N 2007-7 PPA Distribution Guidance |
12/29/06 |
N 2007-8 In-Service Benefits Permitted to at Age 62 by a Pension Plan |
12/29/06 |
N 2007-6 DLs for Cash Balance & Other Hybrid DB Plans |
| 12/29/06 |
N 2007-3 IRS 2006 Cumulative List |
| 12/06/06 |
N 2006-6 Reporting and Wage Withholding Under IRC 409A |
| 07/20/06 |
N 2006-69 Health Flex Acct Reimburse When Cards Used |
| 12/12/05 |
N 2005-101 IRS 2005 Cumulative List of Changes |
| 12/08/05 |
N 2005-94 Section 409A Reporting and Wage Withholding for 2005 Suspended |
| 12/02/05 |
N 2005-95 Interim Plan Amendment Guidance |
| 11/30/05 |
N 2005-92 KETRA Guidance |
| 10/28/05 |
N 2005-84 Minimum Funding Katrina Relief |
| 09/21/05 |
N 2005-73 Katrina Relief |
| 09/07/05 |
N 2005-61 W-2 Requirements for Grace Period on Cafeteria Plan |
| 09/02/05 |
N 2005-60 Minimum Funding Katrina Relief |
| 07/21/05 |
N 2005-58 Federal Credit Union Nonqualified Deferred Comp. Plan |
| 05/18/05 |
N 2005-42 IRS Adds a Grace Period to the Use-it-or-lose-it Rules on FSAs |
| 01/12/05 |
N 2005-8 HSA Partnership Contributions |
| 12/28/04 |
N 2005-5 Automatic Rollover Guidance |
| 12/20/04 |
N 2005-1 Nonqualifed Deferral Compensation Guidance Under 409A |
| 12/14/04 |
N 2004-84 The IRS' 2004 Cumulative List of Changes, The First Such List |
| 11/17/04 |
N 2004-79 WFTRA '04 Definition of Dependent |
| 11/15/04 |
N 2004-78 PFEA '04 Guidance |
| 09/15/04 |
N 2004-62 Minimum Funding Relief- Florida |
| 08/10/04 |
N 2004-50 HSA Guidance |
| 06/18/04 |
N 2004-43 Transition Relief for Non-High Deductible Health Plans, HSAs |
| 04/12/04 |
N 2004-34 PFEA '04 Change in Minimum Funding |
| 03/30/04 |
N 2004-25 HSA Transition Relief |
| 03/30/04 |
N 2004-23 Preventive Care Safe Harbor for HSAs |
| 02/12/04 |
N 2004-16 Relief from Info Reporting Payments Made by Debit Card Propr to 2003 on FSAs |
| 02/11/04 |
N 2004-20 IRS Webpage on Employee Retirement Plan Abusive Tax Schemes |
| 01/23/04 |
N 2004-10 Electronic Reporting on Certain Payments |
| 12/31/03 |
N 2004-8 Abusive Roth IRA Transactions |
| 12/22/03 |
N 2004-2 HSA Guidance |
| 07/08/03 |
N 2003-49 EGTRAA RAP under Code Section 401(b) |
| 05/01/03 |
N 2003-20 Eligible 457(b) Reporting and Withholding |
| 12/20/02 |
N 2003-6 IRS Will Issue Guidance on Nondiscrimination in Certain Governmental Plans |
| 12/20/02 |
N 2003-3 Additional 1099-R Reporting Requirements for IRAs |
| 12/20/02 |
N 2003-2 IRS Will Issue RMD for DB Guidance |
| 06/27/02 |
N 2002-48 Where Plan Year and Fiscal Year Differ, Guidance Regarding Grace Period Contributions under IRC 404(a)(6) |
| 06/26/02 |
N 2002-45 Health Reimbursement Arrangements (HRAs) |
| 04/16/02 |
N 2002-27 IRA RMD Reporting |
| 04/04/02 |
N 2002-24 Form 5500, Schedule F Suspended for Fringe Benefit Plans |
| 03/27/02 |
N 2002-26 Weighted Average Interest |
| 02/01/02 |
N 2002-7 Guidance on Victims of Terrorism Relief Act |
| 01/04/02 |
N 2002-8 Guidance on Split Dollar Life Insurance Arrangement |
| 12/27/01 |
N 2002-3 Revised 402(f) Notice |
| 12/21/01 |
N 2002-4 Guidance on EGTRRA Regarding Hardship Distributions, Distributions on Separation From Service, Catch-up Contributions |
| 08/31/01 |
N 2001-57 EGTRRA Model Amendment |
| 08/31/01 |
N2001-56 EGTRRA Amendment Effective Dates |
| 06/28/01 |
N 2001-42 EGTRRA Amendment of Qualified Plans |
| 06/02/01 |
N 2001-37 Guidance on Qualified Transportation Fringes |
| 12/26/00 |
N 2001-9 Relief Extended for Nondiscrim. Rules for Certain Gov't and Church Plans |
| 06/08/00 |
N 2000-32 Relief Relating to the Definition of Eligible Rollover Distribution to Certain Hardship Distributions |
| 02/25/00 |
N 2000-14 New Comparability Issues |
| 01/21/00 |
N 2000-11 403(f) Notice Safe Harbor Rules |
| 01/04/00 |
N 2000-3 Safe Harbor 401(k) Additional Guidance |
| 08/17/99 |
N 99-44 Repeal of the Combined Limit Under Section 415(e) |
| 12/23/98 |
N 99-5 Guidance on Eligible Rollover Distribution |
| 12/17/98 |
N 99-1 Guidance on Qualified Retirement Plans |
| 10/30/98 |
N 98-52 Safe Harbor 401(k) Guidance |
| 10/19/98 |
N 98-50 Guidance on Roth IRAs |
| 08/13/98 |
N 98-49 Roth IRA Reporting Guidance |
| 12/23/97 |
N 98-4 SIMPLE IRA Guidance |
