IRS Bulletin 2026-35 includes important guidance on Saver’s Match contributions, retirement plan rollovers, employee plans, estate tax valuations, and more.
Access to Full IRS Bulletins in PDF format
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.
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.
INCOME TAX
Notice 2026-46, page 182.
This notice provides the inflation adjustment factor for the section 43 enhanced oil recovery credit taxable years beginning in calendar year 2026. The inflation adjustment factor is used for determining the phase-out amount, if any, of the credit. The inflation adjustment factor is a fraction where the numerator is the GNP implicit price deflator for the preceding calendar year and the denominator is the GNP implicit price deflator for 1990. Section 43(b)(1) phases out the credit by an amount which bears the same ratio to the credit as the amount by which the reference price for the preceding calendar year exceeds the inflation adjusted $28, bears to $6. The Section 43 credit is partially phased out for the 2026 calendar year.
ESTATE TAX
Rev. Rul. 2026-14, page 181.
Special Use Value: Farms: Interest Rates. The 2026 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estate of decedents.
EMPLOYEE PLANS
Announcement 2026-15, page 214.
This announcement notifies the public that the IRS intends to issue opinion letters on August 31, 2026, or as soon as possible thereafter, for defined contribution qualified pre-approved plans that were updated for changes in plan qualification requirements listed in the 2023 Cumulative List and that were filed with the IRS during the fourth remedial amendment cycle (Cycle 4) under the remedial amendment cycle system for pre-approved plans. This announcement also provides a deadline for when an employer intending to maintain a Cycle 4 defined contribution qualified pre-approved plan must adopt that plan, and sets forth the period during which the IRS will accept an application for an individual determination letter from an adopting employer of a Cycle 4 defined contribution qualified pre-approved plan that is eligible to submit a determination letter request.
Notice 2026-48, page 185.
This notice informs taxpayers that the Treasury Department and the IRS intend to propose regulations providing guidance under section 6433 of the Internal Revenue Code with respect to Saver’s Match contributions. In addition, this notice discusses Executive Order 14403 and its interaction with Saver’s Match contributions. It addresses certain questions related to Saver’s Match contributions that the Treasury Department and the IRS intend to address in those proposed regulations. It also contains a request for comments regarding Saver’s Match contributions, including whether the methods for claiming and paying Saver’s Match contributions that are under consideration should be simplified or revised to ease the burden of implementing Saver’s Match contributions.
Notice 2026-49, page 199.
This notice provides guidance in accordance with section 324 of the SECURE 2.0 Act of 2022. The notice applies to rollovers between retirement plans and individual retirement accounts (IRAs), but not to IRA-to-IRA transfers. Section II of this notice sets forth general background information on the rollover process. In section III of this notice, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) propose a series of sample forms and proposed rollover procedures, attached as an Appendix to this Notice, intended to comply with section 324. Section IV of this notice sets forth additional guidance under consideration by the Treasury Department and the IRS. Section V of this notice provides instructions on how to submit comments on this notice and any other aspect of section 324.
Rev. Proc. 2026-30, page 212.
his revenue procedure updates the application procedures in Rev. Proc. 2026-4 for requesting letter rulings and nonbank trustee approval letters issued by the IRS Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. The modifications to Rev. Proc. 2026-4 will streamline these application procedures by requiring that applications be submitted electronically, rather than by mail or hand delivery, on pay.gov using Form 15662.