This Week's Internal Revenue Bulletin
2021-44 IRB 1
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-41135
- Tax Analysts Electronic Citation2021 TNTG 209-282021 TNTF 209-33
HIGHLIGHTS OF THIS ISSUE
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
EMPLOYEE PLANS
Notice 2021-57, page 706. Notice 2021-57 provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC § 431 and elections under IRC §432 in accordance with §§ 9701, 9702 and 9703 of the American Rescue Plan Act of 2021, which provide relief for losses incurred on account of the COVID-19 pandemic.
INCOME TAX
Rev. Rul. 2021-21, page 704. Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for November 2021.
- Institutional AuthorsInternal Revenue Service
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2021-41135
- Tax Analysts Electronic Citation2021 TNTG 209-282021 TNTF 209-33