Internal Revenue Service January 12, 2024 – Federal Register Recent Federal Regulation Documents

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Definition of Energy Property and Rules Applicable to the Energy Credit; Correction

Document Number: 2024-00496

Type: Proposed Rule

Date: 2024-01-12

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document corrects a notice of proposed rulemaking (REG- 132569-17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.

https://regulations.justia.com/regulations/fedreg/2024/01/12/2024-00496.html

Corporate Bond Yield Curve for Determining Present Value

Document Number: 2024-00552

Type: Rule

Date: 2024-01-12

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document sets forth final regulations specifying the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present value and making other calculations under a defined benefit plan, as well as for discounting unpaid losses and estimated salvage recoverable of insurance companies. These regulations affect participants in, beneficiaries of, employers maintaining, and administrators of certain retirement plans, as well as insurance companies.

https://regulations.justia.com/regulations/fedreg/2024/01/12/2024-00552.html