The IRS Issued Notice The IRS Issued Notice 2009-75, in which they provide guidance on the federal income consequences of rollovers from employer plans to Roth IRAs, primarily net unrealized appreciation (NUA) of employer stocks and income-averaging eligible amounts. Read about it here
IRS Updates Correction Procedures for Retirement Plans
Revenue Procedure 2013-12 was released on December 31, 2012. Revenue Procedure 2008-50 is modified and superseded by this revenue procedure. Significant changes to the Employee