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Internal Revenue Service › Employee Benefits › Valuation

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Kaufman & Canoles

ESOP Community Waits for DOL Regulation on Valuation with Hope and Dread

Kaufman & Canoles on

As part of the comprehensive “SECURE 2.0” retirement plan legislation enacted in December 2022, Congress directed the U.S. Department of Labor (DOL) to issue a long delayed and much needed regulation defining the term...more

Franczek P.C.

Updated Static Mortality Tables Issued for Defined Benefit Pension Plans

Franczek P.C. on

In Notice 2015-53, the IRS provided updated static mortality tables for use by defined benefit pension plans under Section 430(h)(3)(A) of the Internal Revenue Code. The new tables apply for purposes of calculating the...more

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