2025-01-20 SECURE 2.0 Act Proposed Guidance

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