Internal Revenue Bulletin 2020-13 (PDF rendition): IRS Notices

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Bulletin No. 2020–13
March 23, 2020
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
EMPLOYEE PLANS
Notice 2020-14, page 555.
This notice sets forth the 2020 Cumulative List of Changes
in Plan Qualification Requirements for Pre-Approved Defined
Benefit Plans (2020 Cumulative List). The 2020 Cumulative
List sets forth specific matters the IRS has identified for re-
view in determining whether a defined benefit plan document
that has been filed for an opinion letter has been properly
updated. The provisions in the 2020 Cumulative List include
statutory and regulatory provisions that were issued between
October 1, 2012 and December 1, 2019.
Finding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing of-
ficial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal management are not published; however, statements of
internal practices and procedures that affect the rights and
duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service
on the application of the law to the pivotal facts stated in
the revenue ruling. In those based on positions taken in rul-
ings to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature are
deleted to prevent unwarranted invasions of privacy and to
comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B,
Legislation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative
Rulings. Bank Secrecy Act Administrative Rulings are issued
by the Department of the Treasury’s Office of the Assistant
Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
March 23, 2020 Bulletin No. 2020–13

Part III
2020 Cumulative List
of Changes in Plan
Qualification Requirements
for Pre-Approved Defined
Benefit Plans
Notice 2020-14
I. PURPOSE
This notice sets forth the 2020 Cumu-
lative List of Changes in Plan Qualifi-
cation Requirements for Pre-Approved
Defined Benefit Plans (2020 Cumula-
tive List). As described in section 17
of Rev. Proc. 2016‑37, 2016‑29 I.R.B.
136, Cumulative Lists identify changes
in the qualification requirements of the
Internal Revenue Code that are required
to be taken into account in a pre-ap-
proved plan document submitted under
the pre-approved plan program admin-
istered by the Internal Revenue Service
(IRS) and that will be considered by the
IRS for purposes of issuing opinion let-
ters.
The 2020 Cumulative List is to be used
by pre-approved plan providers to submit
opinion letter applications for pre-ap-
proved defined benefit plans during the
third six-year remedial amendment cy-
cle, which begins May 1, 2020, and ends
January 31, 2025. Defined benefit plans
may be submitted for approval during the
on‑cycle submission period, which be-
gins August 1, 2020, and ends July 31,
2021.
The list of changes in section V of this
notice does not extend the deadline by
which a plan must be amended to comply
with any statutory, regulatory, or guidance
changes. The general deadline for timely
adoption of an interim or discretionary
amendment is provided in section 15 of
Rev. Proc. 2016-37.
II. BACKGROUND
Rev. Proc. 2016-37 sets forth proce-
dures for issuing opinion letters and de-
scribes the six-year remedial amendment
cycle system for pre-approved plans.
Pre‑approved defined benefit plans and
pre‑approved defined contribution plans
each have separate six-year cycles. In
section 17 of Rev. Proc. 2016-37, the
IRS announced its intention to publish
Cumulative Lists to identify changes in
the qualification requirements that will
be considered by the IRS in its review of
pre-approved plan documents for purpos-
es of issuing opinion letters. A change in
the qualification requirements includes
a statutory change or a change in the re-
quirements provided in regulations or
other guidance published in the Internal
Revenue Bulletin.
Prior to Rev. Proc. 2016-37, Cumu-
lative Lists were used by the IRS in
reviewing both pre‑approved plan doc-
uments and individually designed plan
documents. Pursuant to sections 12 and
17 of Rev. Proc. 2016-37, beginning in
2017, the IRS uses Cumulative Lists in
its review of pre‑approved plan doc-
uments submitted for opinion letters
and uses Required Amendments Lists,
described in section 9 of Rev. Proc.
2016‑37, in its review of individually
designed plan documents submitted for
determination letters. For the Required
Amendments List for 2019, see Notice
2019‑64, 2019‑52 I.R.B. 1505. Notice
2012‑76, 2012‑52 I.R.B. 775, sets forth
the most recent Cumulative List that
describes the provisions applicable to
requests for opinion letters submitted
for pre‑approved defined benefit plans
(the 2012 Cumulative List). The 2012
Cumulative List applies with respect to
the second remedial amendment cycle
for pre‑approved defined benefit plans,
which runs from February 1, 2013, to
April 30, 2020.
To assist plan sponsors in achieving op-
erational compliance, the IRS provides an
Operational Compliance List on its web-
site that is updated periodically to identify
changes in qualification requirements that
are effective during a calendar year. For
the current Operational Compliance List,
see https://www.irs.gov/retirement‑plans/
operational-compliance-list.
III. APPLICATION OF THE 2020
CUMULATIVE LIST
This notice relates to the third remedi-
al amendment cycle for pre-approved de-
fined benefit plans under the opinion let-
ter program, which begins May 1, 2020,
and ends January 31, 2025. Pursuant to
Rev. Proc. 2020‑10, 2020‑2 I.R.B. 295,
the on-cycle submission period for the
third six-year remedial amendment cycle
begins August 1, 2020, and ends July 31,
2021.
The 2020 Cumulative List set forth
in section V of this notice lists specific
matters the IRS has identified for review
in determining whether a defined benefit
plan document that has been filed for an
opinion letter has been properly updated.
The IRS will not consider any of the
following items in its review of any opin-
ion letter application submitted under the
third remedial amendment cycle:
1. Guidance issued after December 1,
2019.
2. Statutes enacted after December 1,
2019.
3. Qualification requirements first ef-
fective in 2021 or later.
4. Statutory provisions that are first ef-
fective in 2020 for which there is no guid-
ance identified in this notice.
In order to be qualified, a plan must
comply with all relevant qualification re-
quirements, not only those on the 2020
Cumulative List.
IV. AMENDMENTS WITH RESPECT
TO THE SECURE ACT
On December 20, 2019, Congress
passed the Further Consolidated Appro-
priations Act, 2020 (Act), Pub. L. 116‑94,
which included Division O of the Act,
titled “Setting Every Community Up for
Retirement Enhancement Act” (SECURE
Act). As stated in section III of this notice,
the IRS will not consider statutes enacted
after December 1, 2019, in its review of
any opinion letter application submitted
under the third remedial amendment cy-
cle. Therefore, the IRS will not review any
defined benefit plan document submitted
Bulletin No. 2020–13 555 March 23, 2020

under the third remedial amendment cy-
cle for any changes in the qualification re-
quirements made by the Act, and pre-ap-
proved plan providers should not include
Act provisions in plan documents submit-
ted with their opinion letter applications
under the third remedial amendment cycle
for pre‑approved defined benefit plans.
However, pre‑approved plan providers
will need to timely adopt interim or dis-
cretionary amendments under these plan
documents. Generally, the deadline for
adopting any plan amendment made pur-
suant to the SECURE Act is the last day
of the first plan year beginning on or after
January 1, 2022. This deadline, provided
in section 601 of the SECURE Act, will
apply with respect to these interim or dis-
cretionary amendments, rather than the
general deadlines for timely adoption of
interim or discretionary amendments set
forth in section 15 of Rev. Proc. 2016-37.
V. CUMULATIVE LIST
OF CHANGES IN PLAN
QUALIFICATION REQUIREMENTS
FOR PRE-APPROVED DEFINED
BENEFIT PLANS FOR 2020
Except as described in sections III and
IV of this notice, the 2020 Cumulative
List sets forth changes in the qualification
requirements that were issued, enacted, or
effective after October 1, 2012, that relate
to pre‑approved defined benefit plans.
However, if a plan has not been previously
reviewed for items on earlier Cumulative
Lists or for qualification requirements that
applied prior to those earlier Cumulative
Lists that relate to pre‑approved defined
benefit plans, those items and qualifica-
tion requirements will also be taken into
account. The items on earlier Cumulative
Lists can be found in the 2012 Cumulative
List and in the 2006 Cumulative List of
Changes in Plan Qualification Require-
ments, Notice 2007‑3, 2007‑1 C.B. 255.
1. Section 401:
• United States v. Windsor, 570 U.S.
744 (2013). The Supreme Court
found that Section 3 of the Defense
of Marriage Act (DOMA), which pro-
vides that, in determining the mean-
ing of any Act of Congress or of any
ruling, regulation, or interpretation
of the various administrative bureaus
and agencies of the United States, the
word “marriage” means only a le-
gal union between one man and one
woman as husband and wife, and the
word ”spouse” refers only to a person
of the opposite sex who is a husband
or a wife, is unconstitutional because
it violates the principles of equal pro-
tection.
• Rev. Rul. 2013‑17, 2013‑38 I.R.B.
201, provides that for Federal tax pur-
poses, the terms “spouse,” “husband
and wife,” “husband,” and “wife”
include an individual married to a
person of the same sex if the individ-
uals are lawfully married under state
law, and the term “marriage” includes
such a marriage between individuals
of the same sex. This revenue ruling
also provides that the IRS adopts a
general rule recognizing a marriage
of same‑sex individuals that was
validly entered into in a state whose
laws authorize the marriage of two in-
dividuals of the same sex even if the
married couple is domiciled in a state
that does not recognize the validity of
same-sex marriages.
• Notice 2014‑19, 2014‑17 I.R.B. 979,
provides guidance on the application
(including the retroactive applica-
tion) of the decision in United States
v. Windsor, and the holdings of Rev.
Rul. 2013-17, to retirement plans
qualified under § 401(a).
• Notice 2015‑86, 2015‑52 I.R.B. 887,
provides that qualified retirement
plans are not required to make addi-
tional changes as a result of the de-
cision in Obergefell v. Hodges, 576
U.S.___, 135 S. Ct. 2584 (2015).
However, a plan sponsor may decide
to amend its plan following Oberge-
fell to make certain discretionary
amendments (also described in No-
tice 2015‑86).
• Proposed regulations under § 401(a)
were published on January 27, 2016
(81 FR 4599), and provide safe har-
bors and other rules regarding normal
retirement age under a § 414(d) gov-
ernmental pension plan. These regu-
lations are proposed to be effective
for employees hired during plan years
beginning on or after the later of (1)
January 1, 2017, or (2) the close of
the first regular legislative session of
the legislative body with the authority
to amend the plan that begins on or
after the date that is three months af-
ter the final regulations are published
in the Federal Register. However, em-
ployers may choose to rely on these
proposed regulations currently and
for prior periods.
• Regulations under § 401(k) were pub-
lished on September 23, 2019 (84 FR
49651), pursuant to the Bipartisan
Budget Act of 2018 (BBA), Pub. L.
115‑123, and amend § 1.401(k)‑1(d)
(3)(iv)(E) to delete the 6‑month pro-
hibition on employee contributions to
all plans maintained by the employer
(including defined benefit plans) after
a hardship distribution.
2. Section 402
• Section 306 of the Protecting Amer-
icans from Tax Hikes Act of 2015
(PATH Act), Pub. L. 114‑113, enact-
ed December 18, 2015, amended §
408(p)(1)(B) to permit rollovers from
a qualified plan to a SIMPLE IRA.
3. Section 411(a)(13):
• Regulations under § 411(a)(13) were
published on October 19, 2010 (75
FR 64123), and provide guidance on
statutory hybrid plans.
• Regulations under § 411(a)(13) were
published on September 19, 2014 (79
FR 56442), and provide guidance
on statutory hybrid plans, including
rules with respect to determining the
current account balance, payment of
benefits based on a current account
balance, and the definition of lump
sum‑based benefit formula.
• Regulations under § 411(a)(13) were
published on November 16, 2015 (80
FR 70680), and extend the effective
date for certain provisions of the hy-
brid plan regulations to plan years be-
ginning on or after January 1, 2017.
4. Section 411(b):
• Regulations under § 411(b)(5) were
published on October 19, 2010 (75
FR 64123), and provide guidance on
statutory hybrid plans.
• Regulations under § 411(b)(5) were
published on September 19, 2014 (79
FR 56442), and provide rules for stat-
utory hybrid plans to comply with age
discrimination requirements, includ-
ing rules expanding the list of rates
that satisfy the market rate of return
requirement.
March 23, 2020 556 Bulletin No. 2020–13

Bulletin No. 2020–13 557 March 23, 2020
• Regulations under § 411(b)(5) were
published on November 16, 2015
(80 FR 70680), and provide transi-
tion rules for statutory hybrid plans
to comply with the requirement that
these plans provide interest credits
that do not exceed a market rate of
return.
5. Section 415:
• Proposed regulations under § 415
were published on November 15,
2013 (78 FR 68780), and provide
that amounts paid to an Indian tribe
member as remuneration for services
performed in an activity relating to
fishing rights may be treated as com-
pensation for purposes of applying
the limits on qualified plan benefits
and contributions. Taxpayers may
rely on the proposed regulations for
periods preceding the effective date
of the final regulations.
6. Section 417:
• Regulations under § 417 were pub-
lished on September 9, 2016 (81 FR
62359), and provide methods for
defined benefit pension plans to dis-
tribute a participant’s accrued benefit
partially as an annuity and partially as
a lump-sum or other accelerated form
of payment. The regulations also pro-
vide that the minimum present value
requirements apply to the distribution
of only the portion of a participant’s
accrued benefit that is paid as a lump‑
sum or other accelerated form of pay-
ment.
1
7. Section 436:
• Section 202 of the Cooperative and
Small Employer Charity Pension
Flexibility Act (CSEC Act), Pub. L.
113-97, enacted April 7, 2014, amend-
ed § 436(a) to exempt certain coop-
erative and small employer charity
pension plans (CSEC plans) from the
limitations of § 436. However, under §
414(y), a plan sponsor may elect that a
plan that would otherwise be a CSEC
plan not be treated as a CSEC plan.
2
• Section 104 of the Pension Protec-
tion Act of 2006 (PPA ‘06) Pub. L.
109‑280, enacted August 17, 2006, as
amended by § 202(b) of the Preserva-
tion of Access to Care for Medicare
Beneficiaries and Pension Relief Act
of 2010, Pub. L. 111-192, enacted June
25, 2010, delays the effective date of
the applicability of § 436 for certain
plans referred to as eligible charity
plans until plan years beginning on
or after January 1, 2017. However, §
103(b)(2) of the CSEC Act added §
104(d)(2) to PPA ’06, providing that a
plan sponsor of such a plan can elect
for the plan to cease to be an eligible
charity plan (so that § 436 applies for
the plan) beginning with the 2014 plan
year, and it also added § 104(d)(4) to
PPA ’06, providing that the plan spon-
sor can make a one-time, irrevocable
election for the plan to cease to be an
eligible charity plan beginning with
the 2008 plan year.
3
• The Highway and Transportation
Funding Act of 2014 (HATFA), Pub.
L. 113‑159, enacted August 8, 2014,
amended § 436(d)(2) to provide that
limitations on interest rates based on
corresponding 25-year average seg-
ment rates do not apply for purposes
of accelerated benefit distributions
for a plan sponsored by an employer
in bankruptcy.
DRAFTING INFORMATION
The principal author of this notice is
Arslan Malik of the Office of Associate
Chief Counsel (Employee Benefits, Ex-
empt Organizations, and Employment
Taxes). For further information regarding
this notice, contact Arslan at (202) 317‑
6700 (not a toll‑free number).
1
Model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan to offer bifurcated benefit distribution options in accordance with these final regulations are
provided in Notice 2017‑44, 2017‑36 I.R.B. 226.
2
Notice 2015‑58, 2015‑37 I.R.B. 322, provides guidance with respect to the application of the CSEC Act, including guidance for the sponsor of a plan that otherwise qualifies as a CSEC plan
regarding how to elect that the plan not be treated as a CSEC plan.
3
Notice 2015‑58, Q&A 3, provides guidance to the sponsor of an eligible charity plan regarding how to elect that the plan cease to be treated as an eligible charity plan.

Bulletin No. 2020–13 i March 23, 2020
Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion. It
is not used where a position in a prior rul-
ing is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previous-
ly published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of cas-
es in litigation, or the outcome of a Ser-
vice study.
Abbreviations
The following abbreviations in current use
and formerly used will appear in material
published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

March 23, 2020 ii Bulletin No. 2020–13
Numerical Finding List
1
Bulletin 2020–13
AOD:
2020‑1, 2020‑12 I.R.B. 521
Announcements:
2020‑1, 2020‑5 I.R.B. 552
Notices:
2020‑1, 2020‑2 I.R.B. 290
2020‑2, 2020‑3 I.R.B. 327
2020‑3, 2020‑3 I.R.B. 330
2020‑4, 2020‑4 I.R.B. 380
2020‑5, 2020‑4 I.R.B. 380
2020‑6, 2020‑7 I.R.B. 411
2020‑7, 2020‑7 I.R.B. 411
2020‑8, 2020‑7 I.R.B. 415
2020‑9, 2020‑7 I.R.B. 417
2020‑10, 2020‑10 I.R.B. 456
2020‑11, 2020‑11 I.R.B. 492
2020‑12, 2020‑11 I.R.B. 495
2020‑13, 2020‑11 I.R.B. 502
2020‑14, 2020‑13 I.R.B. 555
Proposed Regulations:
REG‑107431‑19, 2020‑3 I.R.B. 332
REG‑122180‑18, 2020‑3 I.R.B. 342
REG‑100956‑19, 2020‑4 I.R.B. 383
REG‑125710‑18, 2020‑5 I.R.B. 554
REG‑132741‑17, 2020‑10 I.R.B. 458
REG‑100814‑19, 2020‑12 I.R.B. 542
Revenue Procedures:
2020‑1, 2020‑01 I.R.B. 1
2020‑2, 2020‑01 I.R.B. 107
2020‑3, 2020‑01 I.R.B. 131
2020‑4, 2020‑01 I.R.B. 148
2020‑5, 2020‑01 I.R.B. 241
2020‑7, 2020‑01 I.R.B. 281
2020‑9, 2020‑02 I.R.B. 294
2020‑10, 2020‑02 I.R.B. 295
2020‑11, 2020‑06 I.R.B. 406
2020‑8, 2020‑08 I.R.B. 447
2020‑12, 2020‑11 I.R.B. 511
2020‑13, 2020‑11 I.R.B. 515
2020‑17, 2020‑12 I.R.B. 539
Revenue Rulings:
2020‑1, 2020‑3 I.R.B. 296
2020‑2, 2020‑3 I.R.B. 298
2020‑3, 2020‑3 I.R.B. 409
2020‑4, 2020‑4 I.R.B. 444
2020‑5, 2020‑5 I.R.B. 454
Revenue Rulings:—Continued
2020‑6, 2020‑11 I.R.B. 490
2020‑7, 2020‑12 I.R.B. 522
Treasury Decisions:
9886, 2020‑2 I.R.B. 285
9887, 2020‑3 I.R.B. 302
9888, 2020‑3 I.R.B. 306
9891, 2020‑8 I.R.B. 419
9892, 2020‑8 I.R.B. 439
9893, 2020‑9 I.R.B. 449
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin
2018–52, dated December 27, 2018.

Bulletin No. 2020–13 iii March 23, 2020
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2020–13
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2018–27 through 2018–52 is in Internal Revenue Bulletin
2018–52, dated December 27, 2018.

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www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.