Taxes Content

Showing Results 21 - 30 of 331

Memo#

35931

ICI Comments on Corporate Alternative Minimum Tax Proposed Regulations

ICI submitted comments to the Treasury Department and Internal Revenue Service on the proposed regulations for the Corporate Alternative Minimum Tax (CAMT, REG-112129-23).

November 21, 2024

Memo#

35924

ICI Submits Comment Letter in Response to Saver's Match RFI, Notice 2024-65

ICI on November 7, 2024, submitted a comment letter to Treasury and IRS providing preliminary recommendations for regulations to implement the Saver's Match contribution requirements of section 103 and 104 of the SECURE 2.0 Act.

November 13, 2024

Memo#

35915

IRS Announces Retirement Plan Limitations for 2025

The Internal Revenue Service (IRS) has released annual cost of living and other adjustments applicable to dollar limitations for pension and retirement plans.

November 4, 2024

ICI Viewpoints

Stripping 401(k) Tax Breaks Won’t Fix Social Security

November 1, 2024—More American retirees get income from retirement plans today than ever before. In combination with Social Security benefits, this income helps most maintain their standard of living as they transition into retirement.

November 1, 2024

Memo#

35887

Treasury and IRS Finalize Regulations Regarding Withholding on Certain Payments from Retirement Accounts (Including Payments Delivered Outside of US)

The IRS and Treasury Department published final regulations regarding income tax withholding on certain distributions from retirement plans and IRAs under Internal Revenue Code ("Code") section 3405(a) and (b).

October 21, 2024

Memo#

35885

IRS Provides Guidance on Long-Term, Part-Time Employees in 403(b) Plans

The IRS recently released Notice 2024-73, providing guidance on the treatment of long-term part-time (LTPT) employees under 403(b) plans. The Notice also announces that the pending final regulations for 401(k) plan LTPT employees will apply no earlier than plan years beginning on or...

October 21, 2024

Memo#

35872

Money Market Fund Reform - Tax Implications: ICI Discussion Paper

ICI submitted an analysis of tax implications resulting from recent SEC money market fund reforms to the U.S. Treasury and requested a meeting to discuss these tax issues.

October 9, 2024

Comment Letter

ICI Comment Letter to the IRS and Treasury on Notice 2024-55

October 7, 2024—ICI submitted a comment letter to the IRS and Treasury, responding to a request for comments on IRS Notice 2024-55.

October 8, 2024

Memo#

35878

ICI Comment Letter on Notice 2024-55, Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)

ICI on October 7, 2024, filed a comment letter with the Department of Treasury (Treasury) and the Internal Revenue Service (IRS) on Notice 2024-55.

October 8, 2024

ICI Viewpoints

Three Key Themes from the 2024 Tax and Accounting Conference

October 1, 2024—In late September, ICI convened more than 650 professionals in sunny Boca Raton for the 2024 Tax and Accounting Conference. The annual event connects leading experts in asset management, law, and accounting with top regulators for important conversations on tax policy...

October 1, 2024

Issues & Advocacy

Latest Comment Letters:

Research

Featured Publication

Latest Research

Resource Hubs

News & Opinions

Latest News:

Events

Featured Events

ICI Innovate

Registration is Now Open for 2025 ICI Innovate

Aug 4

Aug 4

Issues & Advocacy

Latest Comment Letters:

Research

Featured Publication

Latest Research

Resource Hubs

News & Opinions

Latest News:

Events

Featured Events

ICI Innovate

Registration is Now Open for 2025 ICI Innovate

Aug 4

Aug 4

Taxes Content

Taxes Content