Retirement Plans - Notices

 

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Notice 2023-12, 2023-6 I.R.B. 450

Updates for the corporate bond weighted average interest rate for plan years beginning January 2023; the 24-month average segment rates; the funding transitional segment rates applicable for January 2023 and the minimum present value transitional rates for December 2022.

Notice 2023-19, 2023-13 I.R.B. 560

Updates for the corporate bond weighted average interest rate for plan years beginning February 2023; the 24-month average segment rates; the funding transitional segment rates applicable for February 2023 and the minimum present value transitional rates for January 2023.

Notice 2023-23, 2023-11 I.R.B. 571

Provides guidance to financial institutions on reporting required minimum distributions (RMD) for 2023 after the amendment to IRC 401(a)(9) made by the SECURE 2.0 Act. Pursuant to Notice 2002-27, if an IRA owner has an RMD due for 2023, the financial institution that maintains the IRA must provide a statement by January 31, 2023, informing the IRA owner of the amount due (or an offer to calculate such amount) and the date by which the RMD must be distributed. Prior to the SECURE 2.0 Act, this statement would have been required for all IRA owners who will attain age 72 in 2023 (the year for which the first RMD is due). However, after the Act, the first RMD will be due for the year in which the IRA owner attains age 73. This notice provides that if the RMD statement is provided in the year in which the IRA owner attains age 72, the IRS will not consider such statement to be incorrect provided the financial institution notifies the IRA owner no later than April 28, 2023, that no RMD is due for 2023.

Notice 2023-25, 2023-14 I.R.B. 629

Updates for the corporate bond weighted average interest rate for plan years beginning March 2023; the 24-month average segment rates; the funding transitional segment rates applicable for March 2023 and the minimum present value transitional rates for February 2023.​

Notice 2023-27, 2023-15 I.R.B. 634

Announces that the Treasury Department and the IRS intend to issue guidance related to the treatment of certain nonfungible tokens (NFTs) as IRC 408(m) collectibles. This treatment is also relevant for other purposes of the Internal Revenue Code, including the long-term capital gains tax rate under section 1(h). The notice also describes how the IRS intends to determine whether an NFT constitutes a section 408(m) collectible, pending the issuance of that guidance, and requests comments generally on the treatment of an NFT as a IRC 408(m) collectible, as well as comments on specific questions listed in the notice.

Notice 2022-2, 2022-02 I.R.B. 304

Updates for the corporate bond weighted average interest rate for plan years beginning December 2021; the 24-month average segment rates; the funding transitional segment rates applicable for December 2021 and the minimum present value transitional rates for November 2021.

Notice 2022-6, 2022-05 I.R.B. 460

Updates the life expectancy and mortality tables used to determine substantially equal periodic payments under the methods set forth in Rev. Rul. 2002-62 and provides a 5 percent floor on the maximum interest rates that may be used to calculate annuity payments under the fixed amortization and annuitization methods. This notice also modifies the guidance in Notice 2004-15 to apply these changes for purposes of section 72(q).

Notice 2022-07, 2022-6 I.R.B. 436

Updates for the corporate bond weighted average interest rate for plan years beginning January 2022; the 24-month average segment rates; the funding transitional segment rates applicable for January 2022 and the minimum present value transitional rates for December 2021.

Notice 2022-8, 2022-7 I.R.B. 491

Sets forth the 2022 Cumulative List of Changes in Section 403(b) Requirements for Section 403(b) Pre-approved Plans (2022 Cumulative List). The 2022 Cumulative List will assist providers of section 403(b) pre-approved plans applying to the IRS for opinion letters for the second remedial amendment cycle (Cycle 2) under the IRS’s section 403(b) pre-approved plan program. The 2022 Cumulative List identifies changes in the requirements of section 403(b) that will be taken into account by the IRS with respect to a plan document submitted to the IRS for Cycle 2 and that were not taken into account during the first remedial amendment cycle. 

Notice 2022-09, 2022-10 I.R.B. 811

Updates for the corporate bond weighted average interest rate for plan years beginning February 2022; the 24-month average segment rates; the funding transitional segment rates applicable for February 2022 and the minimum present value transitional rates for January 2022.

Notice 2022-14, 2022-14 I.R.B. 941

Updates for the corporate bond weighted average interest rate for plan years beginning March 2022; the 24-month average segment rates; the funding transitional segment rates applicable for March 2022 and the minimum present value transitional rates for February 2022.

Notice 2022-16, 2022-18 I.R.B. 1044

Updates for the corporate bond weighted average interest rate for plan years beginning April 2022; the 24-month average segment rates; the funding transitional segment rates applicable for April 2022 and the minimum present value transitional rates for March 2022.

Notice 2022-22, 2022-20 I.R.B. 1057

Sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under Section 430(h)(3) for 2023 and minimum present value under Section 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2023 calendar year.

Notice 2022-25, 2022-23 I.R.B. 1178

Updates for the corporate bond weighted average interest rate for plan years beginning May2022; the 24-month average segment rates; the funding transitional segment rates applicable for May 2022 and the minimum present value transitional rates for April 2022.

Notice 2022-27, 2022-22 I.R.B. 1151

This notice is a 6-month extension of the relief provided in Notice 2020-42, as extended by Notice 2021-3 and Notice 2021-40. For the period from July 1, 2022, through December 31, 2022, this notice extends two types of relief from the physical presence requirement in Section 1.401(a)-21(d)(6)(i) for participant elections required to be witnessed by a plan representative or a notary public: (1) temporary relief from the physical presence requirement for any participant election witnessed by a notary public in a state that permits remote notarization (either by law or through an executive order), and (2) temporary relief from the physical presence requirement for any participant election witnessed by a plan representative.

Notice 2022-29, 2022-28 I.R.B. 66

Updates for the corporate bond weighted average interest rate for plan years beginning June 2022; the 24-month average segment rates; the funding transitional segment rates applicable for June 2022 and the minimum present value transitional rates for May 2022.

Notice 2022-33, 2022-34 I.R.B. 147

Extends the deadlines for amending a retirement plan or IRA to reflect the provisions of Division O of the Further Consolidated Appropriations Act, 2020, known as the SECURE Act and section 104 of Division M of the Further Consolidated Appropriations Act, 2020, known as the Bipartisan American Miners Act of 2019. In addition, this notice extends the deadline for amending a retirement plan to reflect the provisions of section 2203 of the Coronavirus Aid, Relief, and Economic Security Act. With respect to amendments made to reflect provisions of the SECURE Act, the notice also provides relief from the anti-cutback requirements of IRC 411(d)(6) or section 204(g) of the Employee Retirement Income Security Act of 1974.

Notice 2022-35,2022-36 I.R.B. 184

Updates for the corporate bond weighted average interest rate for plan years beginning August 2022; the 24-month average segment rates; the funding transitional segment rates applicable for August 2022 and the minimum present value transitional rates for July 2022.

Notice 2022-40, 2022-40 I.R.B. 266

Updates for the corporate bond weighted average interest rate for plan years beginning September 2022; the 24-month average segment rates; the funding transitional segment rates applicable for September 2022 and the minimum present value transitional rates for August 2022.

Notice 2022-45, 2022-42 I.R.B. 301

Extends the deadlines for amending an eligible retirement plan (including an individual retirement arrangement or annuity contract) to reflect the provisions of section 2202 of the CARES Act, and section 302 of Title III of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182. With respect to an amendment made to reflect provisions of section 2202 of the CARES Act, the period during which the amendment is eligible, if applicable, for relief from the anti-cutback requirements of IRC 411(d)(6) or section 204(g) of the Employee Retirement Income Security Act of 1974, Pub. L. 93 406, 88 Stat. 829, as amended, is extended to the applicable extended plan amendment deadline.

Notice 2022-53, 2022-45 I.R.B. 437

This notice announces that the Department of the Treasury and the Internal Revenue Service intend to issue final regulations related to required minimum distributions under section 401(a)(9) of the Internal Revenue Code that will apply no earlier than the 2023 distribution calendar year. In addition, this notice provides guidance related to certain provisions of section 401(a)(9) that apply for 2021 and 2022 and the related excise tax under section 4974.

Notice 2022-54, 2022-45 I.R.B. 439

Updates for the corporate bond weighted average interest rate for plan years beginning October 2022; the 24-month average segment rates; the funding transitional segment rates applicable for October 2022 and the minimum present value transitional rates for September 2022.

Notice 2022-55, 2022-45 I.R.B. 443

IRC 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under IRC 415. Under IRC 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2022-60, 2022-49 I.R.B. 502

Updates for the corporate bond weighted average interest rate for plan years beginning November 2022; the 24-month average segment rates; the funding transitional segment rates applicable for November 2022 and the minimum present value transitional rates for October 2022.

Notice 2022-62, 2022-49 I.R.B. 506

Sets forth the 2022 Required Amendments List (2022 RA List). The 2022 RA List applies to both individually designed plans qualified under IRC section 401(a) (qualified individually designed plans) and individually designed plans that satisfy the requirements of IRC section 403(b) (section 403(b) individually designed plans).

Notice 2021-03, 2021-02 I.R.B. 316

Provides a six-month extension of the relief provided in Notice 2020-42. For the period from January 1, 2021, through June 30, 2021, this notice extends two types of relief from the physical presence requirement in Section 1.401(a)-21(d)(6)(i) for participant elections required to be witnessed by a plan representative or a notary public: (1) temporary relief from the physical presence requirement for any participant election witnessed by a notary public in a state that permits remote notarization (either by law or through an executive order), and (2) temporary relief from the physical presence requirement for any participant election witnessed by a plan representative. This temporary relief is extended in order to further accommodate local shutdowns and social distancing practices in response to the Coronavirus Disease 2019 pandemic (COVID-19 Emergency). This notice also solicits comments on the relief.

Notice 2021-09, 2021-5 I.R.B. 678

Updates for the corporate bond weighted average interest rate for plan years beginning January 2021; the 24-month average segment rates; the funding transitional segment rates applicable for January 2021 and the minimum present value transitional rates for December 2020.

Notice 2021-16, 2021-10 I.R.B. 907

Updates for the corporate bond weighted average interest rate for plan years beginning February 2021; the 24-month average segment rates; the funding transitional segment rates applicable for February 2021 and the minimum present value transitional rates for January 2021.

Notice 2021-22, 2021-15 I.R.B. 987

Updates for the corporate bond weighted average interest rate for plan years beginning March 2021; the 24-month average segment rates; the funding transitional segment rates applicable for March 2021 and the minimum present value transitional rates for February 2021.

Notice 2021-27, 2021-18 I.R.B. 1125

Updates for the corporate bond weighted average interest rate for plan years beginning April 2021; the 24-month average segment rates; the funding transitional segment rates applicable for April 2021 and the minimum present value transitional rates for March 2021.

Notice 2021-33, 2021-23 I.R.B. 1190

Updates for the corporate bond weighted average interest rate for plan years beginning May 2021; the 24-month average segment rates; the funding transitional segment rates applicable for May 2021 and the minimum present value transitional rates for April 2021.

Notice 2021-37, 2021-26 I.R.B. 1227

Updates for the corporate bond weighted average interest rate for plan years beginning June 2021; the 24-month average segment rates; the funding transitional segment rates applicable for June 2021 and the minimum present value transitional rates for May 2021.

Notice 2021-40, 2021-28 I.R.B. 15

Provides a 12-month extension, through June 30, 2022, of the temporary relief provided in Notice 2021-3, 2021-2 IRB 316, from the physical presence requirement in Section 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public (the physical presence requirement). This notice also requests specific comments, by September 30, 2021, regarding the physical presence requirement.

Notice 2021-38, 2021-30 I.R.B. 155

Provides guidance under IRC Section 432(k) to sponsors of multiemployer defined benefit pension plans that are required to reinstate certain previously suspended benefits as a condition of receiving special financial assistance under Section 4262 of ERISA. This notice also provides guidance on whether make-up payments with respect to previously suspended benefits are eligible to be rolled over to another eligible retirement plan under IRC Section 402(c). In addition, this notice provides guidance on how to apply the rule in IRC Section 432(k)(2)(D)(i) under which any special financial assistance received by the plan is not taken into account in determining contributions required under IRC Section 431.

Notice 2021-44, 2021-31 I.R.B. 166

Updates for the corporate bond weighted average interest rate for plan years beginning July 2021; the 24-month average segment rates; the funding transitional segment rates applicable for July 2021 and the minimum present value transitional rates for June 2021.

Notice 2021-48, 2021-33 I.R.B. 305

Provides guidance on the changes to the funding rules for single-employer defined benefit pension plans under IRC Section 430 that were made by Sections 9705 and 9706 of the American Rescue Plan Act of 2021.

Notice 2021-50, 2021-35 I.R.B. 333

Updates for the corporate bond weighted average interest rate for plan years beginning August 2021; the 24-month average segment rates; the funding transitional segment rates applicable for August 2021 and the minimum present value transitional rates for July 2021.

Notice 2021-54, 2021-41 I.R.B. 457

Updates for the corporate bond weighted average interest rate for plan years beginning September 2021; the 24-month average segment rates; the funding transitional segment rates applicable for September 2021 and the minimum present value transitional rates for August 2021.

Notice 2021-57, 2021-44 I.R.B. 706

Provides guidance to multiemployer defined benefit pension plan sponsors and actuaries on the application of funding relief under IRC Section 431 and elections under IRC Section 432 in accordance with Sections 9701, 9702 and 9703 of the American Rescue Plan Act of 2021, which provide relief for losses incurred on account of the COVID-19 pandemic.

Notice 2021-60, 2021-45 I.R.B. 719

Updates for the corporate bond weighted average interest rate for plan years beginning October 2021; the 24-month average segment rates; the funding transitional segment rates applicable for October 2021 and the minimum present value transitional rates for September 2021.

Notice 2021-61, 2021-47 I.R.B. 738

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans.

Notice 2021-62, 2021-49 I.R.B. 831

Updates for the corporate bond weighted average interest rate for plan years beginning November 2021; the 24-month average segment rates; the funding transitional segment rates applicable for November 2021 and the minimum present value transitional rates for October 2021.

Notice 2021-64, 2021-50 I.R.B. 869

Contains the 2021 Required Amendments List. The Required Amendments List establishes the end of the remedial amendment period and the plan amendment deadline for changes in qualification requirements and section 403(b) requirements set forth on the list for qualified individually designed plans and section 403(b) individually designed plans, respectively.

Notice 2020-1, 2020-02 I.R.B. 290

Updates for the corporate bond weighted average interest rate for plan years beginning December 2019; the 24-month average segment rates; the funding transitional segment rates applicable for December 2019 and the minimum present value transitional rates for November 2019.

Notice 2020-6, 2020-07 I.R.B. 411

Provides that if a RMD statement is provided for 2020 to an IRA owner who will attain age 70½ in 2020, the IRS will not consider such statement to be incorrect, provided that the financial institution notifies the IRA owner no later than April 15, 2020, that no RMD is due for 2020.

Notice 2020-7, 2020-07 I.R.B. 411

Updates for the corporate bond weighted average interest rate for plan years beginning January 2020; the 24-month average segment rates; the funding transitional segment rates applicable for January 2020 and the minimum present value transitional rates for December 2019.

Notice 2020-11, 2020-11 I.R.B. 492

Updates for the corporate bond weighted average interest rate for plan years beginning February 2020; the 24-month average segment rates; the funding transitional segment rates applicable for February 2020 and the minimum present value transitional rates for January 2020.

Notice 2020-14, 2020-13 I.R.B. 555

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 review 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.

Notice 2020-16, 2020-14 I.R.B. 559

Updates for the corporate bond weighted average interest rate for plan years beginning March 2020; the 24-month average segment rates; the funding transitional segment rates applicable for March 2020 and the minimum present value transitional rates for February 2020.

Notice 2020-27, 2020-19 I.R.B. 778

Updates for the corporate bond weighted average interest rate for plan years beginning April 2020; the 24-month average segment rates; the funding transitional segment rates applicable for April 2020 and the minimum present value transitional rates for March 2020.

Notice 2020-37, 2020-23 I.R.B. 900

Updates for the corporate bond weighted average interest rate for plan years beginning May 2020; the 24-month average segment rates; the funding transitional segment rates applicable for May 2020 and the minimum present value transitional rates for April 2020.

Notice 2020-42, 2020-26 I.R.B. 986

In response to the unprecedented public health emergency caused by the COVID-19 pandemic, and the related social distancing that has been implemented, this notice provides temporary relief from the physical presence requirement in Treasury Regulations Section 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, including a spousal consent required under IRC Section 417. While this temporary relief, which covers the period from January 1, 2020, through December 31, 2020, is intended to facilitate the payment of coronavirus-related distributions and plan loans to qualified individuals, as permitted by Section 2202 of the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. 116-136, 134 Stat. 281 (2020) (CARES Act), the temporary relief applies to any participant election that requires the signature of an individual to be witnessed in the physical presence of a plan representative or notary.

Notice 2020-45, 2020-27 I.R.B. 3

Updates for the corporate bond weighted average interest rate for plan years beginning June 2020; the 24-month average segment rates; the funding transitional segment rates applicable for June 2020 and the minimum present value transitional rates for May 2020.

Notice 2020-50, 2020-28 I.R.B. 35

Provides guidance relating to the application of Section 2202 of the Coronavirus Aid, Relief, and Economic Security Act, Pub. L. 116-136, 134 Stat. 281 (2020) (CARES Act) for qualified individuals and eligible retirement plans. The CARES Act was enacted on March 27, 2020. Under Section 2202 of the CARES Act, qualified individuals receive favorable tax treatment with respect to distributions from eligible retirement plans that are coronavirus-related distributions. A coronavirus-related distribution is not subject to the 10% additional tax under IRC Section 72(t) (including the 25% additional tax under Section 72(t)(6) for certain distributions from SIMPLE IRAs), generally is includible in income over a 3-year period, and, to the extent the distribution is eligible for tax-free rollover treatment and is contributed to an eligible retirement plan within a 3-year period, will not be includible in income. Section 2202 of the CARES Act also increases the allowable plan loan amount under IRC Section 72(p) and permits a suspension of payments for plan loans outstanding on or after March 27, 2020, that are made to qualified individuals. The guidance in this notice is intended to assist employers and plan administrators, trustees and custodians, and qualified individuals in applying Section 2202 of the CARES Act, including by providing guidance on how plans may report coronavirus-related distributions and how individuals may report these distributions on their individual federal income tax returns.

Notice 2020-51, 2020-29 I.R.B. 73

Provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendment of IRC Section 401(a)(9)  by Section 2203 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. 116-136. In particular, this notice provides rollover relief (including an extension of the 60-day rollover period to August 31, 2020) with respect to waived RMDs and certain related payments, permits certain repayments to inherited IRAs, as described in Section 402(c)(11), and sets out Q&A’s to answer anticipated questions regarding the waiver of 2020 RMDs. The Appendix to this notice provides a sample amendment that plans may adopt to provide recipients of distributions that would otherwise be RMDs a choice whether to receive the waived RMDs and certain related payments.

Notice 2020-52, 2020-29 I.R.B. 79

Clarifies the requirements that apply to a mid-year amendment to a safe harbor Section 401(k) or Section 401(m) plan that reduces only contributions made on behalf of highly compensated employees. This notice also provides temporary relief in connection with the ongoing Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements that would otherwise apply to a mid-year amendment to a safe harbor Section 401(k) or Section 401(m) plan adopted between March 13, 2020, and August 31, 2020, that reduces or suspends safe harbor contributions.

Notice 2020-57, 2022-32 I.R.B. 240

Updates for the corporate bond weighted average interest rate for plan years beginning July 2022; the 24-month average segment rates; the funding transitional segment rates applicable for July 2022 and the minimum present value transitional rates for June 2022.

Notice 2020-60, 2020-36 I.R.B. 514

Provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers under Section 430(m), which was added by Section 115 of the SECURE Act. The draft notice also provides guidance and relief with respect to the election under Section 430(m).

Notice 2020-61, 2020-35 I.R.B. 468

Provides guidance regarding the special rules relating to single-employer defined benefit pension plans under Section 3608 of the CARES Act. Under these special rules, a contribution that would otherwise be required to be made to such a plan during 2020 is required to be made by January 1, 2021, and special interest adjustment rules apply to a contribution that is made after the otherwise applicable deadline. In addition, an employer may elect to apply the benefit restrictions for underfunded plans under RC Section 436 for the 2020 plan year (or a fiscal plan year that contains any part of 2020) using the plan’s funded status for the last plan year ending in 2019.

Notice 2020-62, 2020-35 I.R.B. 476

Modifies the two safe harbor explanations in Notice 2018-74, 2018-40 I.R.B. 529, that may be provided to recipients of eligible rollover distributions to satisfy the notice requirements under Section 402(f). The safe harbor explanations, as modified by this notice, take into consideration certain legislative changes, including changes related to the SECURE Act, and include other clarifying changes.

Notice 2020-79, 2020-46 I.R.B. 1014

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2020-80, 2020-47 I.R.B. 1060

Requests comments on the application of the annuity and spousal rights provisions of Section 205 of the Employee Retirement Income Security Act of 1974, in connection with a distribution of an individual custodial account (ICA) in kind from a terminating Section 403(b) plan.

Notice 2020-82, 2020-49 I.R.B. 1458

Provides that the IRS will treat a contribution to a single-employer defined benefit pension plan with an extended due date of January 1, 2021 pursuant to Section 3608(a)(1) of the CARES Act, Pub. L. No. 116-136, as timely if it is made no later than January 4, 2021 (which is the first business day after January 1, 2021).

Notice 2020-83, 2020-50 I.R.B. 1597

Contains the 2020 Required Amendments List for qualified individually designed plans and Section 403(b) individually designed plans.

Notice 2020-85, 2020-51 I.R.B. 1645

Sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under Section 430(h)(3) for 2022 and minimum present value under Section 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2022 calendar year.

Notice 2019-03, 2019-03 I.R.B. 350

Updates for the corporate bond weighted average interest rate for plan years beginning December 2018; the 24-month average segment rates; the funding transitional segment rates applicable for December 2018 and the minimum present value transitional rates for November 2018.

Notice 2019-13, 2019-8 I.R.B. 580

Updates for the corporate bond weighted average interest rate for plan years beginning January 2019; the 24-month average segment rates; the funding transitional segment rates applicable for January 2019 and the minimum present value transitional rates for December 2018.

Notice 2019-16, 2019-10 I.R.B. 763

Updates for the corporate bond weighted average interest rate for plan years beginning February 2019; the 24-month average segment rates; the funding transitional segment rates applicable for February 2019 and the minimum present value transitional rates for January 2019.

Notice 2019–18, 2019-13 I.R.B. 915

Inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribution regulations under IRC Section 401(a)(9) to address the practice of offering retirees and beneficiaries who are currently receiving annuity payments under a defined benefit plan a temporary option to elect a lump-sum payment in lieu of future annuity payments.

Notice 2019–21, 2019-14 I.R.B. 927

Updates for the corporate bond weighted average interest rate for plan years beginning March 2019; the 24-month average segment rates; the funding transitional segment rates applicable for March 2019 and the minimum present value transitional rates for February 2019.

Notice 2019-29, 2019-19 I.R.B. 1083

Updates for the corporate bond weighted average interest rate for plan years beginning April 2019; the 24-month average segment rates; the funding transitional segment rates applicable for April 2019 and the minimum present value transitional rates for March 2019.

Notice 2019-35, 2019-23 I.R.B. 1277 

Updates for the corporate bond weighted average interest rate for plan years beginning May 2019; the 24-month average segment rates; the funding transitional segment rates applicable for May 2019 and the minimum present value transitional rates for April 2019.

Notice 2019-40, 2019-17 I.R.B. 59 

Updates for the corporate bond weighted average interest rate for plan years beginning June 2019; the 24-month average segment rates; the funding transitional segment rates applicable for June 2019 and the minimum present value transitional rates for May 2019.

Notice 2019-44, 2019-31 I.R.B. 489

Updates for the corporate bond weighted average interest rate for plan years beginning July 2019; the 24-month average segment rates; the funding transitional segment rates applicable for July 2019 and the minimum present value transitional rates for June 2019.

Notice 2019-48, 2019-36 I.R.B. 678

Updates for the corporate bond weighted average interest rate for plan years beginning August 2019; the 24-month average segment rates; the funding transitional segment rates applicable for August 2019 and the minimum present value transitional rates for July 2019.

Notice 2019-49, 2019-37 I.R.B. 699 

Extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014-5, 2014-2 I.R.B. 276, by making that relief available for plan years beginning before 2021 if the conditions of Notice 2014-5 are satisfied.

Notice 2019-51, 2019-41 I.R.B. 866

Updates for the corporate bond weighted average interest rate for plan years beginning September 2019; the 24-month average segment rates; the funding transitional segment rates applicable for September 2019 and the minimum present value transitional rates for August 2019.

Notice 2019-56, 2019-45 I.R.B. 1046

Updates for the corporate bond weighted average interest rate for plan years beginning October 2019; the 24-month average segment rates; the funding transitional segment rates applicable for October 2019 and the minimum present value transitional rates for September 2019.

Notice 2019-59, 2019-47 I.R.B. 1091

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2019-60, 2019-49 I.R.B. 1292 

Provides temporary relief with respect to the nondiscrimination requirements relating to benefits, rights, and features under closed defined benefit plans that generally meet the eligibility conditions for the relief provided in Notice 2014-5, 2014-2 I.R.B. 276, as extended.

Notice 2019-61, 2019-49 I.R.B. 1294

Updates for the corporate bond weighted average interest rate for plan years beginning November 2019; the 24-month average segment rates; the funding transitional segment rates applicable for November 2019 and the minimum present value transitional rates for October 2019.

Notice 2018–02, 2018-2 I.R.B. 281

Sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requirements under Section 430(h)(3) for 2019 and minimum present value under Section 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2019 calendar year.

Notice 2018-11, 2018-11 I.R.B. 425

Updates for the corporate bond weighted average interest rate for plan years beginning January 2018; the 24-month average segment rates; the funding transitional segment rates applicable for January 2018; and the minimum present value transitional rates for December 2017.

Notice 2018-16, 2018-10 I.R.B. 390

Updates for the corporate bond weighted average interest rate for plan years beginning February 2018; the 24-month average segment rates; the funding transitional segment rates applicable for February 2018; and the minimum present value transitional rates for January 2018.

Notice 2018–22, 2018-14 I.R.B. 464

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2018; the 24-month average segment rates; the funding transitional segment rates applicable for March 2018; and the minimum present value transitional rates for February 2018.

Notice 2018–24, 2018-17 I.R.B. 507

Requests comments on the potential expansion of the scope of the determination letter program for individually designed plans during the 2019 calendar year, beyond provision of determination letters for initial qualification and qualification upon plan termination.

Notice 2018–34, 2018-19 I.R.B. 549

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2018; the 24-month average segment rates; the funding transitional segment rates applicable for April 2018; and the minimum present value transitional rates for March 2018

Notice 2018-53, 2018-22 I.R.B. 631

Updates for the corporate bond weighted average interest rate for plan years beginning May 2018; the 24-month average segment rates; the funding transitional segment rates applicable for May 2018; and the minimum present value transitional rates for April 2018.

Notice 2018-56, 2018-27 I.R.B. 3

Updates for the corporate bond weighted average interest rate for plan years beginning June 2018; the 24-month average segment rates; the funding transitional segment rates applicable for June 2018; and the minimum present value transitional rates for May 2018.

Notice 2018–60, 2018-31 I.R.B. 275

Updates for the corporate bond weighted average interest rate for plan years beginning July 2018; the 24-month average segment rates; the funding transitional segment rates applicable for July 2018; and the minimum present value transitional rates for June 2018.

Notice 2018–65, 2018-35 I.R.B. 350

Updates for the corporate bond weighted average interest rate for plan years beginning August 2018; the 24-month average segment rates; the funding transitional segment rates applicable for August 2018; and the minimum present value transitional rates for July 2018.

Notice 2018–68, 2018-36 I.R.B. 418

Provides initial guidance on the application of IRC Section 162(m), as amended. Section 162(m)(1) generally limits the allowable deduction for a taxable year for remuneration by any publicly held corporation paid with respect to a covered employee.

Notice 2018–69, 2018-37 I.R.B. 429

Extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5 by making that relief available for plan years beginning before 2020 if the conditions of Notice 2014–5 are satisfied.

Notice 2018–73, 2018-40 I.R.B. 526

Updates for the corporate bond weighted average interest rate for plan years beginning September 2018; the 24-month average segment rates; the funding transitional segment rates applicable for September 2018; and the minimum present value transitional rates for August 2018.

Notice 2018–74, 2018-40 I.R.B. 529

Modifies the two safe harbor explanations in Notice 2014–74, that may be used to satisfy the requirement under IRC Section 402(f) that certain information be provided to recipients of eligible rollover distributions.

Notice 2018–82, 2018-44 I.R.B. 718

Updates for the corporate bond weighted average interest rate for plan years beginning October 2018; the 24-month average segment rates; the funding transitional segment rates applicable for October 2018; and the minimum present value transitional rates for September 2018.

Notice 2018–83, 2018-47 I.R.B. 774

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2018–86, 2018-50 I.R.B. 982

Updates for the corporate bond weighted average interest rate for plan years beginning November 4-month average segment rates; the funding transitional segment rates applicable for November 2018; and the minimum present value transitional rates for October 2018.

Notice 2018–91, 2018-50 I.R.B 985

Contains the 2018 Required Amendments List for individually designed qualified retirement plans. There are no entries listing changes in qualification requirements on the 2018 Required Amendments List.

Notice 2018–95, 2019-52 I.R.B. 1058

Provides transition relief from the "once-in-always-in" (OIAI) exclusion condition for excluding part-time employees under Treas. Regs. Section 1.403(b)–5(b)(4)(iii)(B). Under the OIAI exclusion condition, for a Section 403(b) plan that excludes part-time employees from making elective deferrals, once an employee is eligible to make elective deferrals, the employee may not be excluded from making elective deferrals in any later exclusion year on the basis that the employee is a part-time employee. In addition, in applying the OIAI exclusion condition for exclusion years after the transition relief ends, this notice provides a fresh-start opportunity for plans.

Notice 2017–01, 2017-2 I.R.B. 367

This notice describes the circumstances under which, in light of changes to the remedial amendment period rules set forth in Rev. Proc. 2016–37, 2016–29 I.R.B. 136, the IRS will treat an application for a determination letter as being filed within a qualifying open remedial amendment period (one of the requirements for the user fee exemption). Specifically, this notice provides that the IRS will treat an application for a determination letter as being filed within a qualifying open remedial amendment period if the plan was first in existence no earlier than January 1 of the tenth calendar year preceding the year in which the application is filed ("the ten-year rule").

Notice 2017-13, 2017-6 I.R.B. 780

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2017; the 24-month average segment rates; the funding transitional segment rates applicable for January 2017; and the minimum present value transitional rates for December 2016.

Notice 2017-18, 2017-9 I.R.B. 997

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2017; the 24-month average segment rates; the funding transitional segment rates applicable for February 2017; and the minimum present value transitional rates for January 2017.

Notice 2017-22, 2017-13 I.R.B. 1033

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2017; the 24-month average segment rates; the funding transitional segment rates applicable for March 2017; and the minimum present value transitional rates for February 2017.

Notice 2017-27, 2017-19 I.R.B. 1232

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2017; the 24-month average segment rates; the funding transitional segment rates applicable for April 2017; and the minimum present value transitional rates for March 2017.

Notice 2017-31, 2017-22 I.R.B. 1253

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2017; the 24-month average segment rates; the funding transitional segment rates applicable for May 2017; and the minimum present value transitional rates for April 2017.

Notice 2017-34, 2017-26 I.R.B 1279

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2017; the 24-month average segment rates; the funding transitional segment rates applicable for June 2017; and the minimum present value transitional rates for May 2017.

Notice 2017–37, 2017-29 I.R.B. 89

Contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative List). The 2017 Cumulative List identifies changes in the qualification requirements of the Code that are required to be taken into account in a plan document submitted to the IRS under the pre-approved plan program for purposes of receiving an opinion letter.

Notice 2017-39, 2017-31 I.R.B. 150

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2017; the 24-month average segment rates; the funding transitional segment rates applicable for July 2017; and the minimum present value transitional rates for June 2017.

Notice 2017-43, 2017-36 I.R.B. 224

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2017; the 24-month average segment rates; the funding transitional segment rates applicable for August 2017; and the minimum present value transitional rates for July 2017.

Notice 2017–44, 2017-36 I.R.B. 226

Provides model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan document to offer bifurcated benefit distribution options to participants in accordance with final regulations issued under IRC Section 417(e).

Notice 2017–45, 2017-38 I.R.B. 232

Extends temporary relief under Notice 2014–5 from section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years beginning before 2019, and provides that taxpayers may continue to rely on the proposed regulations for the same period.

Notice 2017–49, 2017-40 I.R.B. 258

Provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by this notice is in addition to any relief already provided by the IRS, EBSA, and PBGC to victims of Hurricanes Harvey and Irma.

Notice 2017-50, 2017-41 I.R.B. 280

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2017; the 24-month average segment rates; the funding transitional segment rates applicable for September 2017; and the minimum present value transitional rates for August 2017.

Notice 2017-55, 2017-43 I.R.B. 373

Procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of IRC Section 430 may request approval from the IRS for the use of plan-specific substitute mortality tables in accordance with Section 430(h)(3)(C) and Section 1.430(h)(3)–2 of the Treasury Regulations.

Notice 2017-60, 2017-43 I.R.B. 365

This notice sets forth the mortality table that is used for purposes of determining minimum present value under IRC Section 417(e)(3) for 2018. This notice also sets forth static mortality tables for 2018 determined under the methodology of Section 1.430(h)(3)–1 prior to its amendment, which apply for certain plans.

Notice 2017-63, 2017-44 I.R.B. 460

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2017; the 24-month average segment rates; the funding transitional segment rates applicable for October 2017; and the minimum present value transitional rates for September 2017.

Notice 2017-64, 2017-45 I.R.B. 486

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2017-69, 2017-48 I.R.B 540

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2017; the 24-month average segment rates; the funding transitional segment rates applicable for November 2017; and the minimum present value transitional rates for October 2017.

Notice 2017–72, 2017-52 I.R.B. 601

Contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualification requirements that became effective in 2017 that may require a retirement plan to be amended in order to remain qualified, and establishes the date by which any necessary amendment must be made.

Notice 2017–76, 2017-52, I.R.B. 604

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2017; the 24-month average segment rates; the funding transitional segment rates applicable for December 2017; and the minimum present value transitional rates for November 2017.

Notice 2016–03, 2016-3 I.R.B. 278

Provides that the Treasury and the IRS will issue guidance with respect to (1) Cycle A elections made by controlled groups and affiliated service groups; (2) expiration dates on determination letters issued prior to January 4, 2016; and (3) the extension of deadlines for certain defined contribution pre-approved plans. Employers may rely on this notice until Rev. Proc. 2007–44, 2007–2 C.B. 54, is updated to include the changes described in this notice.

Notice 2016-07, 2016-05 I.R.B. 296

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2016; the 24-month average segment rates; the funding transitional segment rates applicable for January 2016; and the minimum present value transitional rates for December 2015.

Notice 2016–16, 2016-07 I.R.B. 378

Nondiscrimination rules say contributions to an IRC Section 401(k) or 401(m) retirement plan must not discriminate in favor of highly compensated employees. Plans may meet this through a safe harbor that includes limits on mid-year changes and participant notice. Guidance notes that certain types of mid-year changes don't violate these safe harbor rules and requires additional participant notice and election opportunities for some mid-year changes.

Notice 2016-18, 2016-09 I.R.B. 359

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2016; the 24-month average segment rates; the funding transitional segment rates applicable for February 2016; and the minimum present value transitional rates for January 2016.

Notice 2016-25, 2016-13 I.R.B. 493

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2016; the 24-month average segment rates; the funding transitional segment rates applicable for March 2016; and the minimum present value transitional rates for February 2016.

Notice 2016-29, 2016-18 I.R.B. 673

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2016; the 24-month average segment rates; the funding transitional segment rates applicable for April 2016; and the minimum present value transitional rates for March 2016.

Notice 2016-33, 2016-22 I.R.B. 1013

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2016; the 24-month average segment rates; the funding transitional segment rates applicable for May 2016; and the minimum present value transitional rates for April 2016.

Notice 2016-38, 2016-26 I.R.B. 1065

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2016; the 24-month average segment rates; the funding transitional segment rates applicable for June 2016; and the minimum present value transitional rates for May 2016.

Notice 2016-39, 2016-26 I.R.B. 1068

Guidance in response to questions as to whether payments an employee receives from a qualified DB plan during phased retirement are amounts received as an annuity under IRC Section 72. For this notice, phased retirement is an arrangement under which a participant in a qualified DB plan commences the distribution of a portion of his or her retirement benefits from the plan while continuing to work part-time.

Notice 2016-46, 2016-31 I.R.B. 202

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2016; the 24-month average segment rates; the funding transitional segment rates applicable for July 2016; and the minimum present value transitional rates for June 2016.

Notice 2016-47, 2016-35 I.R.B. 276

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2016; the 24-month average segment rates; the funding transitional segment rates applicable for August 2016; and the minimum present value transitional rates for July 2016.

Notice 2016-50, 2016-38 I.R.B. 371

Gives updated static mortality tables for DB pension plans under IRC Section 430(h)(3)(A) and ERISA Section 303(h)(3)(A) to use. The updated tables, issued using the method in the existing final regulations under IRC Section 430(h)(3)(A), apply to calculating the funding target and other items for valuation dates occurring during calendar year 2017. Also, included a modified unisex version of the mortality tables to determine minimum present value under IRC Section 417(e)(3) and ERISA Section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in 2017.

Notice 2016-54, 2016-40 I.R.B. 429

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2016; the 24-month average segment rates; the funding transitional segment rates applicable for September 2016; and the minimum present value transitional rates for August 2016.

Notice 2016-57, 2016-40 I.R.B. 432

Extends the temporary nondiscrimination relief for closed DB plans in Notice 2014–5, 2014–2 I.R.B. 276. Makes that relief available for plan years beginning before 2018 if the conditions of Notice 2014–5 are satisfied.

Notice 2016-61, 2016-46 I.R.B. 722

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2016; the 24-month average segment rates; the funding transitional segment rates applicable for October 2016; and the minimum present value transitional rates for September 2016.

Notice 2016–62, 2016-46 I.R.B. 725

Provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2016–67, 2016-47 I.R.B. 748

Describes the applicability of the market rate of return limitation rules of IRC Section 411(b)(5)(B)(i) and Reg. Section 1.411(b)(5)–1(d) to a defined benefit plan that expresses a participant's accumulated benefit as the current value of an accumulated percentage of the participant's final average compensation, highest average compensation, or highest average compensation during a limited period of years (a type of plan often referred to as a "pension equity plan" or "PEP").

Notice 2016-68, 2016-48 I.R.B. 774

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2016; the 24-month average segment rates; the funding transitional segment rates applicable for November 2016; and the minimum present value transitional rates for October 2016

Notice 2016-78, 2016-51, I.R.B. 914

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2016; the 24-month average segment rates; the funding transitional segment rates applicable for December 2016; and the minimum present value transitional rates for November 2016.

Notice 2016-80, 2016-52 I.R.B. 918

Contains the Required Amendments List for 2016 (2016 RA List). Section 5.05(3) of Revenue Procedure 2016–37, provides that, in the case of an individually designed plan, the remedial amendment period for a disqualifying provision arising as a result of a change in qualification requirements generally is extended to the end of the second calendar year that begins after the issuance of the RA List in which the change in qualification requirements appears. This notice provides that December 31, 2018 is the last day of the remedial amendment period with respect to a disqualifying provision arising as a result of a change in qualification requirements that appears on this 2016 RA List. As a result, under sections 8.01 and 5.05(3) of Rev. Proc. 2016–37, December 31, 2018 is also the plan amendment deadline for a disqualifying provision arising as a result of a change in qualification requirements that appears on the 2016 RA List. However, a later date may apply to a governmental plan (as defined in section 414(d)) pursuant to sections 8.01 and 5.06(3) of Rev. Proc. 2016–37.

Notice 2015-5, 2015-5 I.R.B. 408

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2015; the 24-month average segment rates; the funding transitional segment rates applicable for January 2015; and the minimum present value transitional rates for December 2014.

Notice 2015-7, 2015-6 I.R.B. 585

The IRS and Treasury Department anticipate issuing proposed regulations under IRC Section 414(d) to define the term "governmental plan." This document describes specific rules that the IRS and Treasury Department are considering proposing that relate to whether a State or local retirement system that covers employees of a charter school is a governmental plan.

Notice 2015-19, 2015-9 I.R.B. 690

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2015; the 24-month average segment rates; the funding transitional segment rates applicable for February 2015; and the minimum present value transitional rates for January 2015.

Notice 2015-24, 2015-13 I.R.B. 811

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2015; the 24-month average segment rates; the funding transitional segment rates applicable for March 2015; and the minimum present value transitional rates for February 2015.

Notice 2015-28, 2015-14 I.R.B. 848

Extends for one year the temporary nondiscrimination relief for certain closed defined benefit pension plans provided in Notice 2014-5, so that a closed defined benefit pension plan to which the relief under Notice 2014-5 applies may continue to use the temporary relief for a plan year that begins before January 1, 2017.

Notice 2015-31, 2015-17 I.R.B. 929

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2015; the 24-month average segment rates; the funding transitional segment rates applicable for April 2015; and the minimum present value transitional rates for March 2015.

Notice 2015-39, 2015-22 I.R.B. 1008

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2015; the 24-month average segment rates; the funding transitional segment rates applicable for May 2015; and the minimum present value transitional rates for April 2015.

Notice 2015-42, 2015-26 I.R.B. 1137

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2015; the 24-month average segment rates; the funding transitional segment rates applicable for June 2015; and the minimum present value transitional rates for May 2015.

Notice 2015–49, 2015-30 I.R.B. 79

Informs taxpayers that the Treasury Department and the IRS intend to amend the required minimum distribution regulations under IRC Section 401(a)(9) to address the use of lump sum payments to replace annuity payments being paid by a qualified defined benefit pension plan.

Notice 2015-50, 2015-30 I.R.B. 81

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2015; the 24-month average segment rates; the funding transitional segment rates applicable for July 2015; and the minimum present value transitional rates for June 2015.

Notice 2015–53, 2015-33 I.R.B. 190

Provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other items for valuation dates occurring during calendar year 2016. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under IRC Section 417(e)(3) for distributions with annuity starting dates that occur during stability periods beginning in the 2016 calendar year.

Notice 2015-55, 2015-34 I.R.B. 217

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2015; the 24-month average segment rates; the funding transitional segment rates applicable for August 2015; and the minimum present value transitional rates for July 2015.

Notice 2015–58, 2015-37 I.R.B. 322

Provides guidance on certain issues relating to the application of the Cooperative and Small Employer Charity Pension Flexibility Act, Pub. L. No. 113–97 (CSEC Act), which specifies minimum funding requirements and related rules that apply with respect to certain defined benefit pension plans maintained by groups of cooperatives and related entities and groups of charities.

Notice 2015-61, 2015-39 I.R.B. 408

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2015; the 24-month average segment rates; the funding transitional segment rates applicable for September 2015; and the minimum present value transitional rates for August 2015.

Notice 2015-71, 2015-43 I.R.B. 606

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2015; the 24-month average segment rates; the funding transitional segment rates applicable for October 2015; and the minimum present value transitional rates for September 2015.

Notice 2015–75, 2015-46 I.R.B. 668

IRC Section 415 provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under Section 415. Under Section 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under Section 215(i)(2)(A) of the Social Security Act.

Notice 2015-80, 2015-48 I.R.B. 691

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2015; the 24-month average segment rates; the funding transitional segment rates applicable for November 2015; and the minimum present value transitional rates for October 2015.

Notice 2015–84, 2015-52 I.R.B. 880

Provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans during the period beginning February 1, 2016 and ending January 31, 2017.

Notice 2015-85, 2015-52 I.R.B. 884

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2015; the 24-month average segment rates; the funding transitional segment rates applicable for December 2015; and the minimum present value transitional rates for November 2015.

Notice 2015–86, 2015-52 I.R.B. 887

Provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code.

Notice 2014-5, 2014-2 I.R.B. 276

Provides temporary nondiscrimination relief for certain "closed" defined benefit (DB) pension plans. Closing a defined benefit plan often occurs in conjunction with an amendment that provides new or greater contributions under a defined contribution plan intended to replace accruals under the DB plan for new hires or other employees to whom the DB plan is closed.

Notice 2014-8, 2014-5 I.R.B. 452

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2014; the 24-month average segment rates; the funding transitional segment rates applicable for January 2014; and the minimum present value transitional rates for December 2013.

Notice 2014-13, 2014-10 I.R.B. 616

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rates; the funding transitional segment rates applicable for February 2014; and the minimum present value transitional rates for January 2014.

Notice 2014-16, 2014-14 I.R.B. 920

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2014; the 24-month average segment rates; the funding transitional segment rates applicable for March 2014; and the minimum present value transitional rates for February 2014.

Notice 2014-19, 2014-17 I.R.B. 979

Provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013–17, 2013–38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code).

Notice 2014-27, 2014-18 I.R.B.987

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2014; the 24-month average segment rates; the funding transitional segment rates applicable for April 2014; and the minimum present value transitional rates for March 2014.

Notice 2014-34, 2014-23 I.R.B. 1069

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; the funding transitional segment rates applicable for May 2014; and the minimum present value transitional rates for April 2014.

Notice 2014-35, 2014-23 I.R.B. 1072

Administrative relief from the penalties under IRC Sections 6652(d), 6652(e), and 6692 for failing to timely comply with certain annual reporting requirements under IRC Sections 6047(e), 6057, 6058, and 6059. It applies to late filers that satisfy this notice's requirements and DOL's Delinquent Filer Voluntary Compliance ("DFVC") Program. This relief supersedes the relief in Notice 2002–23, 2002–1 C.B. 742.

Notice 2014-37, 2014-24 I.R.B. 1100

Guidance on a plan amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S.Ct. 2675 (2013) adopted after the beginning of a plan year and effective during a plan year ("mid-year amendment") to these plans: IRC Section 401(k)(12) or (13) (Section 401(k) safe harbor plan) or IRC Section 401(m)(11) or (12) (Section 401(m) safe harbor plan) under Notice 2014–19, Q&A–8, 2014–17 I.R.B. 979 (April 21, 2014).

Notice 2014-41, 2014-27 I.R.B. 97

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2014; the 24-month average segment rates; the funding transitional segment rates applicable for June 2014; and the minimum present value transitional rates for May 2014.

Notice 2014-43, 2014-31 I.R.B. 249

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2014; the 24-month average segment rates; the funding transitional segment rates applicable for July 2014; and the minimum present value transitional rates for June 2014.

Notice 2014-48, 2014-36 I.R.B. 253

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2014; the 24-month average segment rates; the funding transitional segment rates applicable for August 2014; and the minimum present value transitional rates for July 2014.

Notice 2014-50, 2014-40 I.R.B. 590

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2014; the 24-month average segment rates; the funding transitional segment rates applicable for September 2014; and the minimum present value transitional rates for August 2014.

Notice 2014-53, 2014-43 I.R.B. 729PDF

Provides guidance on the changes to the funding stabilization rules for single-employer pension plans under the Code and ERISA made by the Highway and Transportation Funding Act of 2014 (HATFA), section 2003, Pub. L. No. 113-159, enacted August 8, 2014.

Notice 2014-54, 2014-41, I.R.B. 670

Provides rules to allocate pretax and after-tax amounts among distributions made to multiple destinations from a 401(a) qualified plan, 403(b) plan or a 457(b) governmental (IRC Section 457(e)(1)(A) plan.

Notice 2014-62, 2014-44 I.R.B. 749

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2014; the 24-month average segment rates; the funding transitional segment rates applicable for October 2014; and the minimum present value transitional rates for September 2014.

Notice 2014-66, 2014-46 I.R.B. 820

Offers a special rule that enables qualified defined contribution plans to provide lifetime income by offering, as investment options, a series of target date funds (TDFs) that include deferred annuities, even if some of the TDFs within the series are available only to older participants.

Notice 2014-73, 2014-49 I.R.B 912

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2014; the 24-month average segment rates; the funding transitional segment rates applicable for November 2014; and the minimum present value transitional rates for October 2014.

Notice 2014-74, 2014-50 I.R.B. 937

Amends the two safe harbor explanations in Notice 2009–68, 2009–2 C.B. 423, that plan sponsors can use to satisfy IRC Section 402 requirement that they provide certain information to recipients of eligible rollover distributions. Amendments to the safe harbor explanations in this notice are for: allocating pre-tax and after-tax amounts, distributing in the form of in-plan Roth rollovers, and clarifying the two safe harbor explanations.

Notice 2014-77, 2014-52 I.R.B. 974

Contains the 2014 Cumulative List of Changes in Plan Qualification Requirements that plan sponsors and practitioners submitting determination letter applications for plans February 1, 2015 - January 31, 2016 should use.

Notice 2014-78, 2014-53 I.R.B. 998

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2014; the 24-month average segment rates; the funding transitional segment rates applicable for December 2014; and the minimum present value transitional rates for November 2014.

Notice 2013-2, 2013-6, I.R.B. 473PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2013; the 24-month average segment rates; the funding transitional segment rates applicable for January 2013; and the minimum present value transitional rates for December 2012.

Notice 2013-6, 2013-10 I.R.B. 540PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2013; the 24-month average segment rates; the funding transitional segment rates applicable for February 2013; and the minimum present value transitional rates for January 2013.

Notice 2013-11, 2013-11 I.R.B. 610PDF

Provides the MAP-21 interest rates for plan years beginning in 2013 (and the historical rates used to calculate the MAP-21 rate).

Notice 2013-17, 2013-20 I.R.B. 1082PDF

Provides anti-cutback relief for ESOP plan amendments made to comply with the new diversification requirements of Internal Revenue Code Section 401(a)(35).

Notice 2013-23, 2013-16 I.R.B. 906PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2013; the 24-month average segment rates; the funding transitional segment rates applicable for March 2013; and the minimum present value transitional rates for February 2013.

Notice 2013-28, 2013-19 I.R.B. 1039PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2013; the 24-month average segment rates; the funding transitional segment rates applicable for April 2013; and the minimum present value transitional rates for March 2013.

Notice 2013-32, 2013-22 I.R.B. 1137PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2013; the 24-month average segment rates; the funding transitional segment rates applicable for May 2013; and the minimum present value transitional rates for April 2013.

Notice 2013-37, 2013-26 I.R.B. 1269PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2013; the 24-month average segment rates; the funding transitional segment rates applicable for June 2013; and the minimum present value transitional rates for May 2013.

Notice 2013-46, 2013-31 I.R.B. 117PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2013; the 24-month average segment rates; the funding transitional segment rates applicable for July 2013; and the minimum present value transitional rates for June 2013.

Notice 2013-49, 2013-32 I.R.B. 127

Provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit requirements under the Code and the Employee Retirement Income Security Act of 1974 (ERISA). The notice also requests comments by October 8, 2013, regarding the publication of mortality tables for future years.

Notice 2013-52, 2013-35 I.R.B 159PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2013; the 24-month average segment rates; the funding transitional segment rates applicable for August 2013; and the minimum present value transitional rates for July 2013.

Notices 2013-58, 2013-40 I.R.B 294PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2013; the 24-month average segment rates; the funding transitional segment rates applicable for September 2013; and the minimum present value transitional rates for August 2013.

Notice 2013-66, 2013-46 I.R.B 498PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2013; the 24-month average segment rates; the funding transitional segment rates applicable for October 2013; and the minimum present value transitional rates for September 2013.

Notice 2013–74, 2013-52, I.R.B. 819

Guidance on rollovers within a retirement plan to designated Roth accounts in the same plan ("in-plan Roth rollovers").

Notice 2013-75, 2013-49 I.R.B.PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2013; the 24-month average segment rates; the funding transitional segment rates applicable for November 2013; and the minimum present value transitional rates for October 2013.

Notice 2013–84, 2013-52 I.R.B. 822

2013 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter during the period beginning February 1, 2014 and ending January 31, 2015.

Notice 2012-6, 2012-3 I.R.B. 293PDF

Transition relief is extended and expanded for certain group trusts, retirement trusts that qualify under the Puerto Rico Internal Revenue Code, and qualified retirement plans that benefit Puerto Rico residents.

Notice 2012-10, 2012-5 I.R.B. 343PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2012; the 24-month average segment rates; the funding transitional segment rates applicable for January 2012; and the minimum present value transitional rates for December 2011.

Notice 2012-16, 2012-9 I.R.B. 427PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2012; the 24-month average segment rates; the funding transitional segment rates applicable for February 2012; and the minimum present value transitional rates for January 2012.

Notice 2012-24, 2012-13 I.R.B. 578PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2012; the 24-month average segment rates; the funding transitional segment rates applicable for March 2012; and the minimum present value transitional rates for February 2012.

Notice 2012-28, 2012-17 I.R.B. 850PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2012; the 24-month average segment rates; the funding transitional segment rates applicable for April 2012; and the minimum present value transitional rates for March 2012.

Notice 2012-29, 2012-18 I.R.B. 872PDF

IRS and the Department of Treasury announce their intent to issue guidance on the applicability of Treas. Reg. Section 1.401(a)-1(b) (the 2007 Normal Retirement Age regulations) to Internal Revenue Code section 414(d) governmental plans.

Notice 2012-36, 2012-22 I.R.B. 962PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2012; the 24-month average segment rates; the funding transitional segment rates applicable for May 2012; and the minimum present value transitional rates for April 2012.

Notice 2012-43, 2012-26 I.R.B. 1050PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2012; the 24-month average segment rates; the funding transitional segment rates applicable for June 2012; and the minimum present value transitional rates for May 2012.

Notice 2012-46, 2012-30, I.R.B. 86PDF

Questions and answers about the notice requirements of section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA) relating to certain limitations on benefits in pension plans.

Notice 2012-47, 2012-31, I.R.B. 98PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2012; the 24-month average segment rates; the funding transitional segment rates applicable for July 2012; and the minimum present value transitional rates for June 2012.

Notice 2012-53, 2012-35, I.R.B. 317PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2012; the 24-month average segment rates; the funding transitional segment rates applicable for August 2012; and the minimum present value transitional rates for July 2012.

Notice 2012-55, 2012-36, I.R.B. 332PDF

Guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are used to compute the funding target and other items under Section 430 of the Internal Revenue Code. Reflects the changes made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No.112-141.

Notice 2012-56, 2012-30, I.R.B. 370PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2012; the 24-month average segment rates; the funding transitional segment rates applicable for September 2012; and the minimum present value transitional rates for August 2012.

Notice 2012-61, 2012-42, I.R.B. 479PDF

Guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments to the tax code and ERISA made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No. 112-141. 2012-42 IRB 479.

Notice 2012-64, 2012-44, I.R.B. 528PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2012; the 24-month average segment rates; the funding transitional segment rates applicable for October 2012; and the minimum present value transitional rates for September 2012.

Notice 2012-66, 2012-49, I.R.B. 639PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2012; the 24-month average segment rates; the funding transitional segment rates applicable for November 2012; and the minimum present value transitional rates for October 2012.

Notice 2012-76, 2012-52 I.R.B. 775PDF

2012 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2013 and January 31, 2014.

Notice 2012-78, 2012-52, I.R.B. 785PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2012; the 24-month average segment rates; the funding transitional segment rates applicable for December 2012; and the minimum present value transitional rates for November 2012.

Notice 2011-3, 2011-2 I.R.B. 263PDF

The notice provides guidance on the special rules relating to funding relief for single-employer defined benefit pension plans (including multiple employer defined benefit pension plans) under the Preservation of Access to Care for Medicare. Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub. L. No. 111-192.

Notice 2011-7, 2011-5 I.R.B. 437PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in January 2011; the 24-month average segment rates; the funding transitional segment rates applicable for January 2011; and the minimum present value transitional rates for December 2010

Notice 2011-13, 2011-9 I.R.B. 529PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in February 2011; the 24-month average segment rates; the funding transitional segment rates applicable for February 2011; and the minimum present value transitional rates for January 2011.

Notice 2011-19, 2011-11 I.R.B. 550PDF

This notice provides guidance regarding when securities of the employer are readily tradable on an established securities market or readily tradable on an established market for purposes of certain provisions of the Internal Revenue Code relating to employer securities held by certain qualified retirement plans.

Notice 2011-22, 2011-12 I.R.B. 557PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in March 2011; the 24-month average segment rates; the funding transitional segment rates applicable for March 2011; and the minimum present value transitional rates for February 2011.

Notice 2011-33, 2011-19 I.R.B. 761PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in April 2011; the 24-month average segment rates; the funding transitional segment rates applicable for April 2011; and the minimum present value transitional rates for March 2011.

Notice 2011-41, 2011-21 I.R.B. 798PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in May 2011; the 24-month average segment rates; the funding transitional segment rates applicable for May 2011; and the minimum present value transitional rates for April 2011.

Notice 2011-49, 2011-26 I.R.B. 927PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in June 2011; the 24-month average segment rates; the funding transitional segment rates applicable for June 2011; and the minimum present value transitional rates for May 2011.

Notice 2011-59, 2011-31 I.R.B. 86PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in July 2011; the 24-month average segment rates; the funding transitional segment rates applicable for July 2011; and the minimum present value transitional rates for June 2011.

Notice 2011-67, 2011-34 I.R.B. 174PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in August 2011; the 24-month average segment rates; the funding transitional segment rates applicable for August 2011; and the minimum present value transitional rates for July 2011.

Notice 2011-75, 2011-40 I.R.B. 475PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in September 2011; the 24-month average segment rates; the funding transitional segment rates applicable for September 2011; and the minimum present value transitional rates for August 2011.

Notice 2011-84, 2011-43 I.R.B. 595PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2011; the 24-month average segment rates; the funding transitional segment rates applicable for October 2011; and the minimum present value transitional rates for September 2011.

Notice 2011-85, 2011-44 I.R.B. 605PDF

This notice announces that the Treasury Department and IRS intend to amend the final regulations under §411(b)(5) of the Code, which sets forth special rules for statutory hybrid plans (as defined in Section 1.411(a)(13)-1(d) of the Income Tax Regulations), to postpone the effective/applicability date of those provisions of Section1.411(b)(5)-1(d) that apply to plan years beginning on or after January 1, 2012. Section 1.411(b)(5)-1(d) sets forth rules under Section 411(b)(5)(B)(i) relating to interest crediting rates under a cash balance or other statutory hybrid plan.

Notice 2011-93, 2011-48 I.R.B. 810PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2011; the 24-month average segment rates; the funding transitional segment rates applicable for November 2011; and the minimum present value transitional rates for October 2011.

Notice 2011-96, 2011-52 I.R.B. 915PDF

Provides a sample plan amendment that plan sponsors may adopt to satisfy IRC Section 436 regarding limitations on the accrual & payment of benefits under certain underfunded single employer defined benefit plans and extends the amendment deadline.

Notice 2011-97, 2011-52 I.R.B. 923PDF

2011 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2012 and January 31, 2013.

Notice 2011-100, 2011-52 I.R.B. 929PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2011; the 24-month average segment rates; the funding transitional segment rates applicable for December 2011; and the minimum present value transitional rates for November 2011.

Notice 2010-14, 2010-5 I.R.B. 344PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2009; the 24-month average segment rates; the funding transitional segment rates applicable for January 2010; and the minimum present value transitional rates for December 2009.

Notice 2010-15, 2010-6 I.R.B. 390PDF

This notice provides guidance in the form of questions and answers with respect to certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 ("HEART Act"). The notice also requests comments regarding any additional issues relating to sections of the HEART Act that are addressed in the notice.

Notice 2010-20, 2010-8 I.R.B. 422PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2010; the 24-month average segment rates; the funding transitional segment rates applicable for February 2010; and the minimum present value transitional rates for January 2010.

Notice 2010-24, 2010-12 I.R.B. 452PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2010; the 24-month average segment rates; the funding transitional segment rates applicable for March 2010; and the minimum present value transitional rates for February 2010.

Notice 2010-36, 2010-17 I.R.B. 612PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in March 2010; the 24-month average segment rates; the funding transitional segment rates applicable for April 2010; and the minimum present value transitional rates for March 2010.

Notice 2010-40, 2010-21 I.R.B. 693PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2010; the 24-month average segment rates; the funding transitional segment rates applicable for May 2010; and the minimum present value transitional rates for April 2010.

Notice 2010-47, 2010-26 I.R.B. 781PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2010; the 24-month average segment rates; the funding transitional segment rates applicable for June 2010; and the minimum present value transitional rates for May 2010.

Notice 2010-48, 2010-27 I.R.B. 9PDF

The Notice provides relief for a pre-approved defined contribution plan affected by recent federally declared disasters by extending the deadline until July 30, 2010, to restate the plan, and, if applicable, submit a determination letter application. It also extends an affected plan's remedial amendment period to July 30, 2010.

Notice 2010-52, 2010-30 I.R.B. 88PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2010; the 24-month average segment rates; the funding transitional segment rates applicable for July 2010; and the minimum present value transitional rates for June 2010.

Notice 2010-55, 2010-33 I.R.B. 253PDF

Guidance on the newly added Code Section 430(c)(2)(D) special funding rules for single-employer defined benefit plans for a plan year for which the Form 5500 (and Schedule SB) has been filed and a description of anticipated future guidance for plan sponsors on the election to use these rules.

Notice 2010-56, 2010-33 I.R.B. 254PDF

Guidance on the newly added Code Section 431(b)(8) special funding rules for multiemployer defined benefit plans for a plan year for which the Form 5500 (and Schedule MB) has been filed and a description of anticipated future guidance for plan sponsors on these rules.

Notice 2010-57, 2010-34 I.R.B. 267PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2010; the 24-month average segment rates; the funding transitional segment rates applicable for August 2010; and the minimum present value transitional rates for July 2010.

Notice 2010-61, 2010-40 I.R.B. 408PDF

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in September 2010; the 24-month average segment rates; the funding transitional segment rates applicable for September 2010; and the minimum present value transitional rates for August 2010.

Notice 2010-70, 2010-44 I.R.B. 576PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in October 2010; the 24-month average segment rates; the funding transitional segment rates applicable for October 2010; and the minimum present value transitional rates for September 2010.

Notice 2010-76, 2010-47 I.R.B. 712PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in November 2010; the 24-month average segment rates; the funding transitional segment rates applicable for November 2010; and the minimum present value transitional rates for October 2010.

Notice 2010-77, 2010-51 I.R.B. 851PDF

Extends the deadline for amending qualified defined benefit plans to meet certain requirements of PPA '06 modified by WRERA and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010) to the last day of the first plan year that begins on or after January 1, 2011.

Notice 2010-83, 2010-51 I.R.B. 862PDF

Provides funding relief for multiemployer plans under new Code Section 431(b)(8).

Notice 2010-84, 2010-51 I.R.B. 872PDF

Guidance on in-plan Roth rollovers for plan sponsors and participants.

Notice 2010-90, 2010-52 I.R.B. 909PDF

2010 Cumulative List of Changes in Plan Qualification Requirements to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans between February 1, 2011 and January 31, 2012.

Notice 2010-93, 2010-52 I.R.B. 923PDF

Updates for the corporate bond weighted average interest rate for plan years beginning in December 2010; the 24-month average segment rates; the funding transitional segment rates applicable for December 2010; and the minimum present value transitional rates for November 2010.