id,agency_id,title,docket_type,last_modified,object_id
IRS-2025-0499,IRS,Notice of intent to issue regulations with respect to section 530A Trump accounts (Notice 2025-68),Nonrulemaking,2026-03-11T13:55:26Z,0b000064b90a9fb5
IRS-2025-0335,IRS,"Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5)",Nonrulemaking,2026-03-10T17:59:02Z,0b000064b9040640
IRS-2026-0067,IRS,Request for Comments on Electronic Furnishing of Certain Payee Statements (Notice 2026-4),Nonrulemaking,2026-03-10T16:47:48Z,0b000064b9175b5d
IRS-2026-0232,IRS,Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16),Nonrulemaking,2026-03-10T13:17:44Z,0b000064b91e9314
IRS-2026-0199,IRS,Modifications to Rules for Computing Taxable Income or Loss and Foreign Currency Gain or Loss Under Section 987 (Notice 2026-17),Nonrulemaking,2026-03-02T16:53:17Z,0b000064b91d1cac
IRS-2026-0166,IRS,Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15),Nonrulemaking,2026-02-26T13:02:31Z,0b000064b91a6b2e
IRS-2026-0134,IRS,Rev. Proc. 2026-13 (RP-118606-25),Nonrulemaking,2026-02-17T19:06:57Z,0b000064b919009e
IRS-2020-0042,IRS,Standards for Section 501(c)(3) Status of Limited Liability Companies (Notice 2021-56),Nonrulemaking,2026-02-13T17:31:37Z,0b0000648497e061
IRS-2025-0367,IRS,Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75),Nonrulemaking,2026-02-06T18:57:40Z,0b000064b9070d3f
IRS-2025-0268,IRS,Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (Notice 2025-78),Nonrulemaking,2026-02-04T20:47:36Z,0b000064b8fe1071
IRS-2025-0466,IRS,Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations (Notice 2025-70),Nonrulemaking,2026-02-04T20:17:56Z,0b000064b908f3c5
IRS-2025-0400,IRS,Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71),Nonrulemaking,2026-01-28T18:26:48Z,0b000064b9084931
IRS-2025-0433,IRS,Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987 (Notice 2025-72),Nonrulemaking,2026-01-26T15:04:45Z,0b000064b908a02a
IRS-2025-0600,IRS,"Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Greater than 50% ((C8H8)x(C10H10)y(C10H12)z; x=2.02x1017, y=2.98x1016, z=7.35x1015)",Nonrulemaking,2026-01-14T15:55:06Z,0b000064b911461e
IRS-2025-0602,IRS,"Acrylate Monomer Synthetic Rubber in a Water Emulsion ((C5H8O2)x-(C7H12O2)y-(C6H10O3)z; x=537.29, y=664.03, z=223.59)",Nonrulemaking,2026-01-14T15:42:15Z,0b000064b91149c4
IRS-2025-0601,IRS,"Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Less than 50% ((C8H8)x(C10H10)y(C10H12)z; x=7.64x1016, y=1.03x1017, z=2.28x1016)",Nonrulemaking,2026-01-14T15:35:04Z,0b000064b9114622
IRS-2025-0599,IRS,"Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution ((C5H8O2)x-(C6H10O2)y-(C4H6O2)z-(C8H8)s; x=75.76, y=8.46, z=1, s=168.4)",Nonrulemaking,2026-01-14T15:19:53Z,0b000064b911461a
IRS-2025-0598,IRS,"Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution ((C4H6O2)x-(C4H6O2)y-(C8H8)s; x=99, y=1, s=124)",Nonrulemaking,2026-01-14T15:07:13Z,0b000064b911453b
IRS-2025-0002,IRS,Section 45Z Clean Fuel Production Credit; Request for Public Comments (Notice 2025-10) Section 45Z Clean Fuel Production Credit; Emissions Rates; Request for Comments (Notice 2025-11),Nonrulemaking,2026-01-02T15:05:47Z,0b000064868a0cd5
IRS-2023-0014,IRS,Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022 (Notice 2023-29),Nonrulemaking,2025-12-17T15:10:17Z,0b000064858a5761
IRS-2025-0012,IRS,Rev. Rul. 2025-4,Nonrulemaking,2025-12-11T13:49:32Z,0b000064868c2296
IRS-2025-0202,IRS,Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49),Nonrulemaking,2025-12-09T14:12:23Z,0b000064b8f8dd80
IRS-2025-0036,IRS,Public Recommendations Invited on Items to be Included on the 2025-2026 Priority Guidance Plan (Notice 2025-19),Nonrulemaking,2025-11-20T14:24:07Z,0b00006486a6697f
IRS-2025-0170,IRS,Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) (Notice 2025-45),Nonrulemaking,2025-11-13T14:11:25Z,0b000064b8f05dd7
IRS-2025-0171,IRS,Proposed Removal of the Disregarded Payment Loss Rules and Certain Recent Changes to the Dual Consolidated Loss Rules; Extension of Transition Relief (Notice 2025-44),Nonrulemaking,2025-11-04T18:11:26Z,0b000064b8f06f54
IRS-2025-0137,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloro-Isobutene-Isoprene Rubber (n=97.75, m=2.25) (PRESP-111346-25)",Nonrulemaking,2025-11-04T17:10:40Z,0b000064b8eed673
IRS-2025-0013,IRS,Pilot Program Changes to Fast Track Settlement (Announcement 2025-6),Nonrulemaking,2025-11-04T16:51:27Z,0b000064868c3223
IRS-2022-0028,IRS,Request for Comments on the Credit for Carbon Oxide Sequestration (Notice 2022-57),Nonrulemaking,2025-09-04T13:03:20Z,0b00006485481e75
IRS-2025-0136,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber (m=73.18, n=26.53, o=0.29) (PRESP-111350-25)",Nonrulemaking,2025-08-15T13:50:34Z,0b000064b8eed66f
IRS-2025-0070,IRS,Request for Comments on Applying the Characterization Rules in §§1.861-18 and 1.861-19 to All Provisions of the Internal Revenue Code (Notice 2025-6),Nonrulemaking,2025-07-23T15:31:42Z,0b000064b8e8c203
IRS-2025-0058,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)",Nonrulemaking,2025-07-21T19:46:59Z,0b000064b8d4be96
IRS-2025-0037,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutylene,Nonrulemaking,2025-07-16T16:24:18Z,0b000064b8ce8d64
IRS-2025-0052,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol,Nonrulemaking,2025-07-16T16:01:35Z,0b000064b8d1a025
IRS-2023-0033,IRS,Federal Income Tax Consequences of Certain State Payments (Notice 2023-56),Nonrulemaking,2025-06-27T15:56:22Z,0b00006485c877f9
IRS-2025-0023,IRS,"Notice of Filing for Hydrogenated acrylonitrilebutadiene rubber (n=22.28, m= 38.86)",Nonrulemaking,2025-06-06T13:23:33Z,0b00006486a3d1e3
IRS-2025-0029,IRS,"Notice of Filing for Solution styrene-butadiene rubber (m=13.31; n=2.50), (PRESP-102575-25)",Nonrulemaking,2025-06-02T14:00:50Z,0b00006486a3d596
IRS-2025-0054,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid,Nonrulemaking,2025-05-23T19:04:05Z,0b000064b8d4c4b8
IRS-2025-0057,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate,Nonrulemaking,2025-05-22T18:17:12Z,0b000064b8d4be92
IRS-2025-0056,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol,Nonrulemaking,2025-05-22T18:09:06Z,0b000064b8d4be16
IRS-2025-0055,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene,Nonrulemaking,2025-05-22T17:43:52Z,0b000064b8d4c745
IRS-2025-0053,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl Tri-Mellitate,Nonrulemaking,2025-05-16T16:42:11Z,0b000064b8d1a047
IRS-2025-0051,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate,Nonrulemaking,2025-05-16T16:16:38Z,0b000064b8d1a009
IRS-2025-0050,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isodecyl Alcohol,Nonrulemaking,2025-05-16T16:01:47Z,0b000064b8d1a005
IRS-2025-0049,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether,Nonrulemaking,2025-05-16T15:45:44Z,0b000064b8d19fde
IRS-2025-0048,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Adipate,Nonrulemaking,2025-05-16T15:28:17Z,0b000064b8d19fbe
IRS-2025-0046,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl PhthalatePRESP-107119-25,Nonrulemaking,2025-05-16T14:28:15Z,0b000064b8ce8613
IRS-2025-0044,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear UnDecyl Phthalate,Nonrulemaking,2025-05-14T16:58:30Z,0b000064b8ce7ad1
IRS-2025-0043,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chlorobutyl Isobutylene Isoprene Rubber (x = 7036, y = 88, z = 70)",Nonrulemaking,2025-05-14T16:51:01Z,0b000064b8ce7acd
IRS-2025-0042,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Bromobutyl Isobutylene Isoprene Rubber (x = 7071, y = 59, z = 50)",Nonrulemaking,2025-05-14T16:40:19Z,0b000064b8ce8da6
IRS-2024-0061,IRS,Application of the Simplified and Streamlined Approach under Section 482 (Notice 2025-04),Nonrulemaking,2025-04-25T11:09:32Z,0b0000648687890e
IRS-2025-0032,IRS,"Notice of Filing for Polyisobutylene, (PRESP-102582-25)",Nonrulemaking,2025-04-02T08:33:39Z,0b00006486a3d600
IRS-2025-0008,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Cyanuric Acid (PRESP-122018-24),Nonrulemaking,2025-03-26T15:50:57Z,0b000064868c11d6
IRS-2025-0010,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Carbonate (PRESP-122015-24),Nonrulemaking,2025-03-26T15:11:32Z,0b000064868c11de
IRS-2021-0018,IRS,Superfund; Initial List of Taxable Substances; Registration; Procedural Rules; Request for Comments; Suspension of Notice 89-61 (Notice 2021-66),Nonrulemaking,2025-02-21T08:48:51Z,0b00006484eba703
IRS-2024-0009,IRS,Public Recommendations Invited on Items to be Included on the 2024-2025 Priority Guidance Plan (Notice 2024-28),Nonrulemaking,2025-02-19T15:42:44Z,0b0000648646112d
IRS-2025-0018,IRS,Rev. Proc. 2025-15,Nonrulemaking,2025-02-14T10:24:47Z,0b0000648691a4ef
IRS-2024-0027,IRS,Forthcoming Guidance Regarding Certain Partnership Related-Party Transactions (Notice 2024-54),Nonrulemaking,2025-02-03T11:46:35Z,0b000064865bae8e
IRS-2025-0011,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Sodium Chlorite (PRESP-122016-24),Nonrulemaking,2025-01-21T09:51:57Z,0b000064868c15a4
IRS-2025-0009,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Potassium Bicarbonate (PRESP-122014-24),Nonrulemaking,2025-01-21T09:37:50Z,0b000064868c11da
IRS-2025-0014,IRS,Rev. Rul. 2025-4,Nonrulemaking,2025-01-15T18:59:50Z,0b000064868c322b
IRS-2022-0023,IRS,Request for Comments on Certain Energy Generation Incentives (Notice 2022-49),Nonrulemaking,2024-12-31T16:19:01Z,0b000064853eed12
IRS-2024-0050,IRS,"Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Employees under Section 403(b) Plans (Notice 2024-73)",Nonrulemaking,2024-12-23T12:07:51Z,0b000064867a8b68
IRS-2024-0015,IRS,"Guidance under Sections 414(aa) and 402(c)(12) of the Internal Revenue Code, as Added by Section 301(b) of the SECURE 2.0 Act of 2022, with Respect to Inadvertent Benefit Overpayments (Notice 2024-77)",Nonrulemaking,2024-12-17T11:40:37Z,0b000064864bdd8e
IRS-2022-0029,IRS,Request for Comments on Credits for Clean Hydrogen and Clean Fuel Production (Notice 2022-58),Nonrulemaking,2024-12-11T11:50:53Z,0b00006485481e79
IRS-2024-0055,IRS,Notice of Filing for di-isobutyl carbinol petition (PRESP-115056-24),Nonrulemaking,2024-12-04T13:17:23Z,0b00006486833cb3
IRS-2024-0056,IRS,Notice of Filing for di-isobutyl ketone petition (PRESP-115061-24),Nonrulemaking,2024-12-04T13:12:06Z,0b000064868338db
IRS-2024-0057,IRS,Notice of Filing for methyl isobutyl carbinol petition (PRESP-115062-24),Nonrulemaking,2024-12-04T13:06:28Z,0b000064868338df
IRS-2024-0008,IRS,Request for Comments on Situations in Which a Section 6417(a) Election Could Be Made for Credits Purchased in Transfers Under Section 6418(a) (Notice 2024-27),Nonrulemaking,2024-12-04T11:14:13Z,0b00006486449bbd
IRS-2024-0023,IRS,Domestic Content Bonus Credit Amounts under the Inflation Reduction Act of 2022: Expansion of Applicable Projects for Safe Harbor in Notice 2023-38 and New Elective Safe Harbor to Determine Cost Percentages for Applicable Percentage Rule (Notice 2024-41),Nonrulemaking,2024-11-26T10:19:54Z,0b00006486550c93
IRS-2023-0062,IRS,Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied (Notice 2024-9),Nonrulemaking,2024-11-18T16:54:56Z,0b0000648632a054
IRS-2024-0034,IRS,Request for Comments Regarding Implementation of Saver’s Match Contributions (Notice 2024-65),Nonrulemaking,2024-11-14T12:05:51Z,0b0000648661baf0
IRS-2024-0020,IRS,Guidance Under Section 110 of the SECURE 2.0 Act with Respect to Matching Contributions Made on Account of Qualified Student Loan Payments (Notice 2024-63),Nonrulemaking,2024-10-22T08:53:19Z,0b000064864ea408
IRS-2023-0061,IRS,Section 45W Commercial Clean Vehicles and Incremental Cost for 2024 (Notice 2024-5),Nonrulemaking,2024-10-22T08:35:57Z,0b00006486324484
IRS-2024-0005,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances: Notice of Filing for Nylon 6,Nonrulemaking,2024-10-16T12:16:13Z,0b0000648640a238
IRS-2023-0040,IRS,Guidance on Amortization of Specified Research or Experimental Expenditures under Section 174 (Notice 2023-63),Nonrulemaking,2024-10-10T08:41:28Z,0b00006485e92d35
IRS-2024-0029,IRS,Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t) (Notice 2024-55),Nonrulemaking,2024-10-08T08:27:23Z,0b000064865c5692
IRS-2024-0043,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Propylene Glycol n-Propyl Ether (PRESP-111032-24),Nonrulemaking,2024-09-03T13:11:04Z,0b000064866726aa
IRS-2024-0041,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Methyl Ether Acetate (PRESP-111029-24),Nonrulemaking,2024-09-03T12:29:19Z,0b000064866723ee
IRS-2024-0040,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methoxytriglycol (PRESP-111028-24),Nonrulemaking,2024-09-03T12:02:11Z,0b000064866723ea
IRS-2024-0038,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Diethylene Glycol Monomethyl Ether (PRESP-111024-24),Nonrulemaking,2024-09-03T11:11:44Z,0b000064866723d6
IRS-2024-0044,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Phenyl Ether (PRESP-111034-24),Nonrulemaking,2024-09-03T10:49:35Z,0b000064866726ae
IRS-2024-0042,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Propylene Glycol Methyl Ether (PRESP-111031-24),Nonrulemaking,2024-09-03T10:32:03Z,0b000064866723f2
IRS-2024-0039,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Ethylene Glycol Phenyl Ether (PRESP-111025-24),Nonrulemaking,2024-09-03T10:05:57Z,0b000064866723da
IRS-2024-0021,IRS,Request for Feedback Regarding Certain Matters Relating to Section 355 Transactions (Notice 2024-38),Nonrulemaking,2024-07-31T10:59:09Z,0b0000648652c8cc
IRS-2022-0027,IRS,Request for Comments on Section 45W Credit for Qualified Commercial Clean Vehicles and Section 30C Alternative Fuel Vehicle Refueling Property Credit (Notice 2022-56),Nonrulemaking,2024-06-28T10:32:01Z,0b00006485481b56
IRS-2024-0019,IRS,2024 MRB average area purchase prices (Rev. Proc. 2024-21),Nonrulemaking,2024-06-18T13:48:12Z,0b000064864d56ca
IRS-2024-0025,IRS,Extension of the Phase-in Period for the Enforcement and Administration of Section 871(m) (Notice 2024-44),Nonrulemaking,2024-05-22T11:20:28Z,0b0000648657a34a
IRS-2016-0032,IRS,Implementation of PATH Act ITIN Provisions (Notice 2016-48),Nonrulemaking,2024-05-10T09:08:03Z,0b0000648211b7c4
IRS-2023-0055,IRS,UPDATE OF PRE-APPROVED 401(A) AND 403(B) OPINION LETTER (Rev. Proc. 2023-37),Nonrulemaking,2024-04-26T15:01:53Z,0b000064862a2531
IRS-2024-0003,IRS,Request for Comments on Product Identification Numbers and the Energy Efficient Home Improvement Credit under Section 25C (Notice 2024-13),Nonrulemaking,2024-04-25T15:14:37Z,0b000064863b2bbb
IRS-2023-0004,IRS,Initial Guidance Regarding the Application of the Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code (Notice 2023-2),Nonrulemaking,2024-04-12T17:01:35Z,0b00006485627b95
IRS-2024-0006,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Caprolactam,Nonrulemaking,2024-04-08T18:24:58Z,0b0000648640a23c
IRS-2024-0002,IRS,Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts (Notice 2024-22),Nonrulemaking,2024-04-08T18:02:21Z,0b000064863951cf
IRS-2023-0011,IRS,Treatment of certain nonfungible tokens as collectibles (Notice 2023-27,Nonrulemaking,2024-03-22T15:16:34Z,0b000064857cefdc
IRS-2023-0001,IRS,"Initial Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code (Notice 2023-7)",Nonrulemaking,2024-03-22T13:17:14Z,0b000064855c621f
IRS-2020-0029,IRS,ISDA Protocol for Interbank Offered Rates (Rev. Proc. 2020-44),Nonrulemaking,2024-03-12T16:32:20Z,0b000064847f4c12
IRS-2024-0007,IRS,Superfund Tax on Chemical Substances; Request to Modify List of Taxable Substances; Notice of Filing for Iso-butanol,Nonrulemaking,2024-02-29T19:06:16Z,0b0000648642286a
IRS-2024-0001,IRS,Guidance Related to Section 961 and Certain Inbound Nonrecognition Transactions (Notice 2024-16),Nonrulemaking,2024-02-27T15:06:02Z,0b0000648637aad4
IRS-2022-0025,IRS,"Request for Comments on Prevailing Wage, Apprenticeship, Domestic Content, and Energy Communities Requirements Under the Act Commonly Known as the Inflation Reduction Act of 2022 (Notice 2022-51)",Nonrulemaking,2024-02-21T17:02:24Z,0b000064853eeb42
IRS-2023-0035,IRS,Miscellaneous Changes Under the SECURE 2.0 Act of 2022 (Notice 2024-2),Nonrulemaking,2024-02-21T16:02:23Z,0b00006485d3c664