IRS Written Determinations
IRS Grants Ruling on Substitute Mortality Tables for Pension Plans
The IRS has granted a ruling allowing a taxpayer to use substitute mortality tables for pension plan computations under section 430 of the Internal Revenue Code. This approval is effective for up to 3 plan years beginning with the 2026 plan year.
Routine
Guidance
Pensions & Retirement
IRS denies tax exemption for IRC Section 501(c)(6) organization
IRS denies tax exemption for IRC Section 501(c)(6) organization
Routine
Notice
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Activity
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