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Revenue Procedures Withholding Tax

Kilpatrick

The IRS’s Ruling on Uncashed Distribution Checks and Their Replacements

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On July 16, 2025, the IRS issued guidance regarding uncashed retirement plan distribution checks and subsequent replacement checks. Revenue Ruling 2025-15 clarifies that the fact that a distribution check remains...more

McDermott Will & Emery

Weekly IRS Roundup June 12 – June 16, 2023

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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 12, 2023 – June 16, 2023...more

McDermott Will & Emery

Weekly IRS Roundup October 5 – October 9, 2020

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of September 28, 2020 – October 2, 2020... October 7, 2020: The IRS published final regulations...more

McDermott Will & Emery

Weekly IRS Roundup July 22 – 26, 2019

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 22–26, 2019. July 22, 2019: The IRS issued a revenue procedure in which it issued indexing...more

McDermott Will & Emery

Weekly IRS Roundup May 20 – May 24, 2019

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 20 – May 24, 2019. May 20, 2019: The IRS issued a news release announcing the release of...more

McDermott Will & Emery

Weekly IRS Roundup January 14 – 18, 2019

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 14 – 18, 2019. January 15, 2019: The IRS issued final regulations implementing the...more

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