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FAQs about eligibility for claiming the Recovery Rebate Credit.

Statistical tables and articles presenting Form 990-PF data for the following types of private foundations: Operating Foundations, Nonoperating Foundations, and Section 4947(a)(1) Nonexempt Charitable Trusts.

International Issues Affecting Retirement Plans

2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

SOI Tax stats - IRS data book glossary

Insights into the Self-Correction Program (SCP) set forth by the Employee Plans Compliance Resolution System (EPCRS).

Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.

Insights into substantially equal periodic payments under IRC section 72(t)(2)(A)(iv), with examples.

Generally (except for certain plans under Sections 104, 105, and 402 of the Pension Protection Act of 2006 and CSEC plans under Section 414(y)), for funding purposes, single-employer plans are required to use the 24-month average segment rates determined under Section 430(h)(2) of the Code, as amended by the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Highway and Transportation Funding Act of 2014 (HATFA), and the Bipartisan Budget Act of 2015 (BBA). However, a plan sponsor is permitted to elect to use the monthly yield curve under Section 430(h)(2)(D)(ii) in place of the segment rates.

A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.