In this release, the IRS announces updated August bond yield data, final rules for Roth catch-up contributions under SECURE 2.0, and a list of organizations losing 501(c)(3) status.
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EMPLOYEE PLANS
Notice 2025-47, page 441.
This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 24-month average segment rates applicable for September 2025, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2) (C)(iv).
EMPLOYEE PLANS, INCOME TAX
T.D. 10033, page 411.
These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up contributions) under section 414(v) of the Code. Specifically, these regulations amend the regulations under sections 414(v), 401(k), and 403(b) to reflect statutory changes made by section 603 of the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), which require that catch-up contributions made by certain catch-up eligible participants be designated Roth contributions. These regulations also amend the regulations under section 414(v) of the Code to reflect the statutory changes made by sections 109 and 117 of the SECURE 2.0 Act, which increase the catch-up contribution limits under section 414(v) of the Code in certain cases.
EXEMPT ORGANIZATIONS
Announcement 2025-26, page 444.
Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).