2025-01-20 SECURE 2.0 Act Proposed Guidance


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Jan 19 2025 62 mins   6

This week we look at:

  • IRS updates residential energy credit Fact Sheet, adds details about the PIN requirements that take effect for 2025 property
  • Proposed regulations on catch-up contributions added by the SECURE 2.0 Act
  • Proposed regulations on the automatic enrollment provisions of IRC §414A
  • US Supreme Court agrees to review a Third Circuit ruling on Tax Court jurisdiction in a Collection Due Process case
  • IRS issues final regulations on resolution of tax controversies by the IRS Independent Office of Appeals Under TFA of 2019