In this release, we cover key highlights from Internal Revenue Bulletin 2025-52. Learn more about new guidance on employee plans, Trump accounts, and income tax transition rules.
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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
EMPLOYEE PLANS
Notice 2025-60, page 853.
This notice sets forth the 2025 Required Amendments List (2025 RA List). The 2025 RA List applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code and individually designed plans that satisfy the requirements of section 403(b). The 2025 RA List also applies to pre-approved plans with respect to interim amendments.
Notice 2025-68, page 856.
This notice informs taxpayers that the Treasury Department and IRS intend to propose regulations providing guidance regarding section 530A (Trump accounts) and related sections of the Code. Section II of this notice provides a general overview of how Trump accounts and the related sections of the Code work, but this notice is not intended to provide comprehensive guidance regarding Trump accounts. Section III of this notice addresses certain specific initial questions related to Trump accounts. Section IV of this notice contains a request for comments regarding section 530A and related sections of the Code.
INCOME TAX
Notice 2025-75, page 867.
This notice announces that the Department of the Treasury and the IRS intend to issue proposed regulations regarding the transition rule for dividends (the “transition rule”) in section 70354(c)(2) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act. The transition rule modifies the application of section 951(a) (2)(B) of the Internal Revenue Code for certain taxable years of foreign corporations beginning before January 1, 2026.
Notice 2025-77, page 872.
This notice describes proposed regulations that Treasury and the IRS intend to issue under section 70312 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act, providing guidance on the effective date and application of section 960(d)(4) of the Code.
Notice 2025-78, page 874.
This notice describes proposed regulations that Treasury and the IRS intend to issue under section 70322 of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act, providing guidance on the effective date and application of section 250(b)(3)(A)(i)(VII) of the Code.