This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2019 used under § 417(e)(3)(D), the 24-month average segment rates applicable for August 2019, and the 30-year Treasury rates, as reflected by the application of § 430(h)(2)(C)(iv).

This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amount of the designated distribution from gross income under § 402(a) and does not alter an employer’s withholding and reporting obligations under §§ 3405 and 6047(d).

Failure To Cash a Distribution Check From a Qualified Retirement Plan

(Also §§ 3405, 6047)

This document contains proposed regulations regarding the classification of cloud transactions for purposes of the international provisions of the Internal Revenue Code. These proposed regulations also modify the rules for classifying transactions involving transfers of computer programs, including by applying the rules to transfers of digital content.

Federal rates; adjusted federal rates; adjusted federal long-term rate, the long-term exempt rate, and the blended annual rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for September 2019.