IRS Logo
Print - Click this link to Print this page

Notices

The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below.


January 2014 - Present

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. 729
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.
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 2014-73, 2014-49 I.R.B.
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 2014-78, 2014-53 I.R.B.
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.


January 2013 - December 2013

Notice 2013-2, 2013-6, I.R.B. 473
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. 540
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. 610
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. 1082
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. 906
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. 1039
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. 1137
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. 1269
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. 117
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 159
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 294
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 498
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.
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.


January 2012 - December 2012

Notice 2012-6, 2012-3 I.R.B. 293
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. 343
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. 427
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. 578
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. 850
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. 872
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. 962
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. 1050
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. 86
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. 98
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. 317
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. 332
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. 370
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. 479
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. 528
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. 639
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, 2012-62 I.R.B. 775
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. 785
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.


January 2011 - December 2011

Notice 2011-3, 2011-2 I.R.B. 263
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. 437
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. 529
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. 550
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. 557
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. 761
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. 798
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. 927
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. 86
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. 174
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. 475
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. 595
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. 605
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. 810
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. 915
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. 923
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. 929
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.


January 2010 - December 2010

Notice 2010-14, 2010-5 I.R.B. 344
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. 390
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. 422
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. 452
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. 612
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. 693
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. 781
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. 9
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. 88
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. 253
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. 254
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. 267
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. 408
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. 576
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. 712
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. 851
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. 862
Provides funding relief for multiemployer plans under new Code Section 431(b)(8).

Notice 2010-84, 2010-51 I.R.B. 872
Guidance on in-plan Roth rollovers for plan sponsors and participants.

Notice 2010-90, 2010-52 I.R.B. 909
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. 923
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.


January 2009 - December 2009

Notice 2009-2, 2009-4 I.R.B. 344
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for January 2009, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for December 2008.

Notice 2009-3, 2009-2 I.R.B. 250
This notice provides relief during 2009 for sponsors of Section 403(b) plans with respect to the requirement to have a written Section 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service intends to establish relating to Section 403(b) plans.

Notice 2009-9, 2009-5 I.R.B. 419
This notice provides guidance to financial institutions on the reporting rules applicable to required minimum distributions (“RMDs”) for 2009 in light of the enactment of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (“the Act”). Section 201 of the Act waives any RMDs for 2009 from individual retirement arrangements (“IRAs”) and retirement plans that hold participant benefits in individual accounts. This notice modifies the reporting requirements applicable to RMDs from IRAs to reflect.

Notice 2009-16, 2009-8 I.R.B. 572
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for February 2009, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for January 2009.

Notice 2009-20, 2009-12 I.R.B. 711
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for March 2009, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for February 2009.

Notice 2009-22, 2009-14 I.R.B. 741
This notice provides interim rules regarding asset valuation methods that are permitted to be used by single employer defined benefit pension plans for minimum funding purposes pursuant to changes made by the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458 (WRERA). This notice also provides automatic approval for a change in asset valuation method for plan years beginning during 2009 to adopt any permissible asset valuation method.

Notice 2009-31, 2009-16 I.R.B. 856
This notice provides guidance for sponsors of multiemployer defined benefit plans relating to the elections described in Sections 204 and 205 of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA), and on the notice required to be provided if a plan sponsor makes an election under section 204.

Notice 2009-39, 2009-18 I.R.B. 902
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for April 2009, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for March 2009.

Notice 2009-42, 2009-20 I.R.B. 1011
This notice modifies Notice 2009-31, 2009-16 I.R.B. 856 which provided guidance to multiemployer plans making elections described in Section 204 of the Worker, Retiree, and Employer Recovery Act of 2008, P.L. 110-458 (WRERA). This notice extends the time period for making elections described in Section 204 of the WRERA. This notice hereby substitutes “June 30, 2009,” for “April 30, 2009” in the paragraph above and wherever else it appears in Notice 2009-31.

Notice 2009-45, 2009-22 I.R.B. 1047
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for May 2009, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for April 2009.

Notice 2009-56, 2009-25 I.R.B. 1100
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-57, 2009-29 I.R.B. 147
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-63, 2009-34 I.R.B. 252
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-65, 2009-39 I.R.B. 413
This notice provides two sample amendments that sponsors of Section 401(k) plans can use to add automatic enrollment features to their plans. The first sample amendment can be used to add a basic automatic contribution arrangement with, if elected by an adopting employer, an escalation feature. The second sample amendment can be used to add an eligible automatic contribution arrangement (“EACA”) as described in Section 414(w) of the Code with, if elected by an adopting employer, an escalation feature. Final regulations under Section 414(w) were published in the Federal Register on February 24, 2009 (74 F.R. 8200). Notice 2009-65, by providing sample amendments, facilitates the use of EACAs in Section 401(k) plans.

Notice 2009-66, 2009-39 I.R.B. 418
This notice provides guidance to facilitate automatic enrollment in SIMPLE IRA plans, including questions and answers relating to the inclusion in a SIMPLE IRA plan of an automatic contribution arrangement. This notice also requests comments on whether the Department of the Treasury and the Service should issue guidance regarding SIMPLE IRA plans that include eligible automatic contribution arrangements under Section 414(w). Notice 2009-66 provides guidance, in the form of questions and answers, on automatic contribution arrangements under SIMPLE IRA plans.

Notice 2009-67, 2009-39 I.R.B. 420
This notice provides a sample amendment that can be used by a sponsor of a SIMPLE IRA Plan described in Section 408(p) of the Code to add an automatic contribution arrangement to the plan. Only SIMPLE IRA plans that use a designated financial institution described in Section 408(p)(7) can use the sample amendment.

Notice 2009-68, 2009-39 I.R.B. 436
This notice contains two safe harbor explanations that may be provided to recipients of eligible rollover distributions from an employer plan in order to satisfy Section 402(f) of the Code. The first safe harbor explanation applies to a distribution not from a designated Roth account, as described in Section 402A. The second safe harbor explanation applies to a distribution from a designated Roth account. These safe harbor explanations update the safe harbor explanations that were published in Notice 2002-3, 2002-1 C.B. 289, to reflect changes in the law.

Notice 2009-71, 2009-35 I.R.B. 262
This notice announces the plan to issue guidance relating to eligible combined plans under Section 414(x) of the Internal Revenue Code (Code) and requests comments on issues presented by Section 414(x) of the Code with respect to eligible combined plans.

Notice 2009-75, 2009-39 I.R.B. 436
This notice describes the federal income tax consequences of rolling over an eligible rollover distribution from a qualified plan under Section 401(a) of the Code, an annuity plan described in Section 403(a), a plan described in §403(b), or an eligible governmental plan under Section 457(b) to a Roth IRA described in Section 408A. This notice supplements the regulations under Section 408A and Notice 2008-30, 2008-12 I.R.B. 638 to provide additional guidance.

Notice 2009-76, 2009-43 I.R.B. 554
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-77, 2009-40 I.R.B. 449
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-82, 2009-41 I.R.B. 491
This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributions, described in Section 401(a)(9) of the Code, from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110-458. The notice also provides two sample plan amendments that give recipients a choice as to whether to receive waived required minimum distributions and certain related payments and that specify the application of the direct rollover rules to the distributions. The sample amendments can be used by plan sponsors that are uncertain as to the treatment under plan terms of waived required minimum distributions and certain related payments or that otherwise desire to give recipients a choice as to whether to receive such distributions.

Notice 2009-86, 2009-46 I.R.B.
This notice announces the intent to further extend the final effective date of the final regulations under section 401(a) relating to distributions from a pension plan upon attainment of Normal Retirement Age for governmental plans, as described in Section 414(d). This notice does not change the effective date of the NRA regulations for a plan that is not a governmental plan or modify the relief previously provided in Notice 2007-69, 2007- 2 C.B. 468.

Notice 2009-88, 2009-47 I.R.B. 654
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under Section 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-94, 2009-50 I.R.B.
This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. The limitations that are adjusted by reference to Section 415(d) will remain unchanged for 2010. Other limitations applicable to deferred compensation plans are also unchanged for 2010. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2009-94 issued October 15, 2009.

Notice 2009-96, 2009-52 I.R.B.
This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under Section 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), the 24-month average segment rates, and the funding transitional segment rates under §430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under Section 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, and the minimum present value segment rates under Section 417(e)(3)(D) as in effect for plan years beginning after 2007.

Notice 2009-97, 2009-52 IRB 972
This notice extends the deadline for amending qualified retirement plans to meet certain requirements of the Internal Revenue Code that were added by the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109-280, and subsequently modified by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110-458. The deadline is extended to the last day of the first plan year that begins on or after January 1, 2010.

Notice 2009-98, 2009-52 IRB 974
This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service for opinion, advisory, and determination letters for the 12-month period beginning February 1, 2010.


January 2008 - December 2008

Notice 2008-7, 2008-3, I.R.B. 276
This notice extends certain transitional relief under 401(a)(35) of the Code for certain defined contribution plans that hold publicly-traded stock of their employers.

Notice 2008-17, 2008-4, I.R.B. 316
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2008, 24-month average segment rates, and funding transitional segment rates applicable for January 2008.

Notice 2008-21, 2008-7, I.R.B. 431
This notice extends the effective date of certain proposed regulations and establishes a 2008 transitional rule for small defined benefit plans with end-of the-year valuations.

Notice 2008-24, 2008-8, I.R.B. 466
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for February 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for January 2008.

Notice 2008-29, 2008-12 I.R.B. 637
This notice states that pending further guidance, for purposes of Section 430(h)(3)(D) and Section 431(c)(6)(D)(v), taxpayers may continue to rely on the mortality tables in Rev. Rul. 96-7, 1996-1 C.B. 59, for the alternative mortality tables for disabled participants in qualified defined benefit pension plans.

Notice 2008-30, 2008-12 I.R.B. 638
This notice provides guidance in the form of questions and answers with respect to certain distribution-related provisions of PPA’06, that are effective in 2008 (as well as gap-period earnings).

Notice 2008-37 2008-12 , I.R.B. 654
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for March 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for February 2008.

Notice 2008-45, 2008-17 I.R.B. 835
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for April 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for March 2008.

Notice 2008-50, 2008-21 I.R.B. 1010
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for May 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for April 2008.

Notice 2008-53, 2008-26 I.R.B. 1188
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for June 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for May 2008.

Notice 2008-62, 2008-29 I.R.B. 130
This notice provides that the Treasury Department and the IRS anticipate proposing regulations that will address, among other things, when an arrangement in which an employee or independent contractor receives recurring part-year compensation over an extended period, such as a 12-month payment schedule, does not constitute deferred compensation for purposes of Section 457(f) of the Code. Until further guidance is issued, taxpayers may rely on the rule described in section II of this notice beginning with the first taxable year that includes July 1, 2008

Notice 2008-65, 2008-30 I.R.B. 182
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for July 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for June 2008.

Notice 2008-69, 2008-34 I.R.B. 419
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for August 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for July 2008.

Notice 2008-73, 2008-38 I.R.B. 717
This notice expands the availability of the transition relief for certain small pension plans that was originally provided in Notice 2008-21, 2008-7 I.R.B. 431. This expanded transition relief is needed because technical corrections to the Pension Protection Act of 2006, Public Law 109-280 (PPA), have not yet been enacted. This guidance will expand the transition relief provided in Notice 2008-21 to apply to plans with end-of-year valuation dates for 2006 and 2007, regardless of the valuation date used for 2008.

Notice 2008-75, 2008-38 I.R.B. 719
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for September 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for August 2008.

Notice 2008-85, 2008-42 I.R.B. 905
The notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans that do not choose to use generational mortality tables and are not approved to use employer-specific substitute mortality tables. These mortality tables are also used for multiemployer plans for purposes of applying certain funding requirements. These tables apply for purposes of calculating the funding target and other items for valuation dates occurring during the calendar years 2009 through 2013.

Notice 2008-93, 2008-43 I.R.B. 1002
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for October 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for September 2008.

Notice 2008-98, 2008-44 I.R.B. 1080
This notice provides that the IRS and Treasury intend to amend the normal retirement age regulations to change the effective date for governmental plans to plan years beginning on or after January 1, 2011. This will give governmental plans two additional years to comply with the requirements in the normal retirement age regulations.

Notice 2008-102, 2008-45 I.R.B. 1106
This notice sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2008-118 issued October 16, 2008.

Notice 2008-105, 2008-48 I.R.B. 1208
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for November 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for October 2008.

Notice 2008-108, 2008-50 I.R.B. 1275
This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service for opinion, advisory, and determination letters for the 12-month period beginning February 1, 2009.

Notice 2008-112, 2008-51 I.R.B. 1301
This notice contains updates for interest rates for funding requirements under Sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for December 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for November 2008.


January 2007 - December 2007

Notice 2007-3, 2007-2 I.R.B. 255
This notice contains the 2006 Cumulative List of qualification changes, etc., under Rev. Proc. 2005-66.

Notice 2007-6, 2007-3 I.R.B. 272
This notice announces the reopening of the determination letter and examination programs for cash balance and other hybrid defined benefit pension plans and requests comments.

Notice 2007-7, 2007-5 I.R.B. 395
This notice pertains to 8 different distribution provisions under PPA '06 that are effective in 2007 or earlier.

Notice 2007-8, 2007-3 I.R.B. 276
This notice describes certain in-service distributions and seeks comments under Section 401(a)(36).

Notice 2007-12, 2007-5 I.R.B. 409
This notice contains the weighted average interest rate update for plan years beginning in January 2007.

Notice 2007-14, 2007-7 I.R.B. 501
This notice seeks comments with respect to the benefits that should be permitted in a qualified defined benefit plan.

Notice 2007-18, 2007-9 I.R.B. 608
This notice provides guidance under Section 4965 of the Code to tax-exempt entities described in Section 4965(c) that may be parties to prohibited tax shelter transactions.

Notice 2007-20, 2007-9 I.R.B. 610
This notice contains the weighted average interest rate update for plan years beginning in February 2007.

Notice 2007-27, 2007-13 I.R.B. 814
This notice contains the weighted average interest rate update for plan years beginning in March 2007.

Notice 2007-28, 2007-14 I.R.B. 880
In general, this notice implements those Sections of 801 and 803 of the PPA '06 that currently are in effect.

Notice 2007-32, 2007-17 I.R.B. 996
This notice contains the weighted average interest rate update for plan years beginning in April 2007.

Notice 2007-33, 2007-21 I.R.B. 1284
This notice contains the weighted average interest rate update for plan years beginning in May 2007.

Notice 2007-51, 2007-26 I.R.B. 1456
This notice contains the weighted average interest rate update for plan years beginning in June 2007.

Notice 2007-61, 2007-30 I.R.B. 140
This notice contains the weighted average interest rate update for plan years beginning in July 2007.

Notice 2007-67, 2007-35 I.R.B. 467
This notice modifies the transition date in Notice 2006-89 to the date that is 6 months after the issuance of guidance under Section 414(d) of the Code as modified by Section 906 of the Pension Protection Act of 2006.

Notice 2007-68, 2007-35 I.R.B. 468
This notice contains the weighted average interest rate update for plan years beginning in August 2007.

Notice 2007-69, 2007-35 I.R.B. 468
This notice provides temporary relief to the first day of the first plan year beginning after June 30, 2008, for certain pension plans whose definition of normal retirement age may have to be changed to comply with the regulations pertaining to normal retirement age that were issued on May 22, 2007.

Notice 2007-75, 2007-39 I.R.B. 679
This notice contains the weighted average interest rate update for plan years beginning in September 2007.

Notice 2007-81, 2007-44 I.R.B.
This notice provides guidance on the corporate bond yield curve and the segment rates required to compute the funding target and other items under Section 430 of the Code as provided by section 112 of the Pension Protection Act of 2006. It also provides guidance on the minimum present value segment rates under Section 417(e)(3)(D) of the Code.

Notice 2007-82, 2007-44 I.R.B. 901
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2007, 24-month average segment rates, and funding transitional segment rates applicable for October 2007.

Notice 2007-83, 2007-45 I.R.B. 960
This notice alerts taxpayers and their representatives that certain transactions (as well as those that are substantially similar) involving welfare benefit funds under Section 419 and Section 419A of the Code are considered to be abusive tax avoidance transactions that are being promoted to and used by taxpayers to avoid or evade federal income and employment taxes and that they are now listed transactions.

Notice 2007-84, 2007-45 I.R.B. 963
This notice describes welfare benefit funds that utilize cash value life insurance as arrangements.

Notice 2007-87, 2007-45 I.R.B. 966
(also issued as News Release IR-2007-171 - 10/18/2007)
This notice/news release contains the cost-of-living adjustments pursuant to Section 415(d) for pension plans, etc., as well as the limits under Section 25B for savers credits, 219 for traditional IRAs, and Section 408A for Roth IRAs for the years beginning on or after 1/1/2008.

Notice 2007-91, 2007-48 I.R.B. 1069
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in November 2007, 24-month average segment rates, and funding transitional segment rates applicable for November 2007.

Notice 2007-94, 2007-51 I.R.B. 1179
This notice is the 2007 Cumulative List of Plan Qualification changes.

Notice 2007-99, 2007-52 I.R.B. 1143
This notice alters Q&A-23 of Notice 2007-7 under section 845 of the PPA'06 which is contained in Section 402(l) of the Code.

Notice 2007-101, 2007-52 I.R.B. 1253 
This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2007, 24-month average segment rates, and funding transitional segment rates applicable for December 2007.


January 2006 - December 2006:

Notice 2006-8, 2006-5 I.R.B. 386
This notice contains the weighted average interest rate update for plan years beginning in January 2006.

Notice 2006-19, 2006-9 I.R.B. 539
This notice contains the weighted average interest rate update for plan years beginning in February 2006.

Notice 2006-32, 2006-13 I.R.B. 677
This notice contains the weighted average interest rate update for plan years beginning in March 2006.

Notice 2006-39, 2006-17 I.R.B. 841
This notice contains the weighted average interest rate update for plan years beginning in April 2006.

Notice 2006-44, 2006-20 I.R.B. 889
This notice provides a sample amendment that may be adopted by the end of the plan year beginning after 12/31/2005 for Roth Section 401(k) plans.

Notice 2006-49, 2006-22 I.R.B. 943
This notice contains the weighted average interest rate update for plan years beginning in May 2006.

Notice 2006-55, 2006-25 I.R.B. 1146
This notice contains the weighted average interest rate update for plan years beginning in June 2006.

Notice 2006-65, 2006-31 I.R.B. 102
This notice contains a general description of Section 516 of the Tax Increase Prevention and Reconciliation Act of 2005 which contains new Section 4965 of the Code.

Notice 2006-66, 2006-30 I.R.B. 99
This notice contains the weighted average interest rate update for plan years beginning in July 2006.

RIN 1210-AB06, 71 Fed. Reg. 41616 (July 21, 2006)
This notice pertains to proposed changes in the tri-agency revision of the annual information returns/reports (Form 5500 series).

Notice 2006-74, 2006-35 I.R.B. 339
This notice contains the weighted average interest rate update for plan years beginning in August 2006.

Notice 2006-75, 2006-36 I.R.B. 366
This notice is a catch-up of corporate bond interest rates under Section 301 of the Pension Protection Act of 2006.

Notice 2006-80, 2006-40 I.R.B. 594
This notice contains the weighted average interest rate update for plan years beginning in September 2006.

Notice 2006-89, 2006-43 I.R.B. 772
This notice describes Section 906 of the Pension Protection Act of 2006, gives certain transition relief and requests comments.

Notice 2006-94, 2006-43 I.R.B. 777
This notice contains the weighted average interest rate update for plan years beginning in October 2006.

Notice 2006-98, 2006-46 I.R.B. 906
This notice contains the cost-of-living adjustments pursuant to Section 415(d) for pension plans, etc., for 2007.

Notice 2006-104, 2006-48 I.R.B. 995
This notice contains the weighted average interest rate update for plan years beginning in November 2006.

Notice 2006-105, 2006-50 I.R.B. 1093
This notice describes an election of an alternative deficit reduction contribution under Section 402(i) of the Pension Protection Act.

Notice 2006-107, 2006-51 I.R.B. 1114
This notice describes Section 901 of the Pension Protection Act of 2006, gives certain transition relief, requests comments and gives a model notice for use.

Notice 2006-111, 2006-52 I.R.B. 1150
This notice contains the weighted average interest rate update for plan years beginning in December 2006.


January 2005 - December 2005:

Notice 2005-5, 2005-3 I.R.B. 337
This notice contains questions and answers on the automatic rollover rules as well as a sample amendment for purposes of Section 401(a)(31)(B).

Notice 2005-9, 2005-4 I.R.B. 369
This notice contains the weighted average interest rate update for plan years beginning in January 2005.

Notice 2005-19, 2005-9 I.R.B. 634
This notice contains the weighted average interest rate update for plan years beginning in February 2005.

Notice 2005-26, 2005-12 I.R.B. 758
This notice contains the weighted average interest rate update for plan years beginning in March 2005.

Notice 2005-34, 2005-17 I.R.B. 960
This notice contains the weighted average interest rate update for plan years beginning in April 2005.

Notice 2005-39, 2005-21 I.R.B. 1087
This notice contains the weighted average interest rate update for plan years beginning in May 2005.

Notice 2005-40, 2005-21 I.R.B. 1088
This notice describes a deferral of a net experience loss charge under Section 104 of the Pension Funding Equity Act of 2004.

Notice 2005-46, 2005-26 I.R.B. 1372
This notice contains the weighted average interest rate update for plan years beginning in June 2005.

Notice 2005-54, 2005-30 I.R.B. 127
This notice contains the weighted average interest rate update for plan years beginning in July 2005.

Notice 2005-58, 2005-33 I.R.B. 295
This notice describes the tax treatment of Section 457(b) plans of federal credit unions pending the issuance of future guidance.

Notice 2005-60, 2005-39 I.R.B. 606
This notice provides certain relief from the minimum funding standards as a result of Hurricane Katrina.

Notice 2005-63, 2005-35 I.R.B. 448
This notice contains the weighted average interest rate update for plan years beginning in August 2005.

Notice 2005-67, 2005-40 I.R.B. 621
This notice contains the weighted average interest rate update for plan years beginning in September 2005.

Notice 2005-71, 2005-44 I.R.B. 863
This notice contains the weighted average interest rate update for plan years beginning in October 2005.

Notice 2005-72, 2005-47 I.R.B. 976
This notice contains the weighted average interest rate update for plan years beginning in November 2005.

Notice 2005-84, 2005-46 I.R.B. 959
This notice extends the October 31, 2005, date in Notice 2005-60 to February 28, 2006, for purposes of Title I and Title IV of ERISA as a result of Section 403(b) of KETRA.

Notice 2005-87, 2005-50 I.R.B. 1097
This notice describes a provision of the final regulations under Section 415 of the Code that will be changed.

Notice 2005-92, 2005-51 I.R.B. 1165
This notice provides technical guidance with respect to Sections 101 and 103 of the Katrina Emergency Tax Relief Act of 2005.

Notice 2005-95, 2005-51 I.R.B. 1172
This notice describes the interaction of Rev. Proc. 2005-66 and subsequent guidance. It also provides certain transitional relief.

Notice 2005-96, 2005-52 I.R.B. 1209
This notice contains the weighted average interest rate update for plan years beginning in December 2005.

Notice 2005-101, 2005-52 I.R.B. 1219
This notice contains the 2005 Cumulative List of changes in plan qualification requirements.


January 2004 - December 2004:

Notice 2004-3, 2004-5 I.R.B. 391
This notice contains the weighted average interest rate update for plan years beginning in January 2004.

Notice 2004-8, 2004-4 I.R.B. 333
This notice alerts taxpayers that certain transactions involving Roth IRAs may cause there to be excess contributions, disallowance of deductions or prohibited transactions and are &quotlisted transactions&quot.

Notice 2004-14, 2004-9 I.R.B. 526
This notice contains the weighted average interest rate update for plan years beginning in February 2004.

Notice 2004-24, 2004-13 I.R.B. 642
This notice contains the weighted average interest rate update for plan years beginning in March 2004.

Notice 2004-32, 2004-18 I.R.B. 847
This notice contains the weighted average interest rate update for plan years beginning in April 2004.

Notice 2004-34, 2004-18 I.R.B. 848
This notice describes the permissible range of interest rates as a result of section 101 of the Pension Funding Equity Act of 2004.

Notice 2004-40, 2004-23 I.R.B. 1028
This notice describes the permissible range of interest rates as a result of Section 101 of the PFEA for plan years beginning in May 2004.

Notice 2004-42, 2004-25 I.R.B. 1075
This notice describes the permissible range of interest rates as a result of Section 101 of the PFEA for plan years beginning in June 2004.

Notice 2004-51, 2004-30 I.R.B. 89
This notice describes the permissible range of interest rates as a result of Section 101 of the PFEA for plan years beginning in July 2004.

Notice 2004-56, 2004-35, I.R.B. 375
This notice describes the permissible range of interest rates as a result of Section 101 of the PFEA for plan years beginning in August 2004.

Notice 2004-59, 2004-36 I.R.B. 447
This notice provides guidance in question and answer format on plan amendments following an alternative deficit reduction contribution election under Section 102 of PFEA.

Notice 2004-60, 2004-40 I.R.B. 564
This notice describes the permissible range of interest rates as a result of Section 101 of the PFEA for plan years beginning in September 2004.

Notice 2004-62, 2004-40 I.R.B. 565
This notice describes additional disaster relief under Section 412 of the Code and Section 302 of ERISA for certain Florida storm areas.

Notice 2004-69, 2004-43 I.R.B. 706
This notice contains the weighted average interest rate update for plan years beginning in October 2004.

Notice 2004-72, 2004-46 I.R.B. 840
This notice contains cost-of-living adjustments for pension plans, etc., for 2005. This information was also released as IR-2004-127 (10/20/2004).

Notice 2004-77, 2004-47 I.R.B. 855
This notice contains the weighted average interest rate update for plan years beginning in November 2004.

Notice 2004-78, 2004-48 I.R.B. 879
This notice pertains to distributions from defined benefit pension plans under Section 101 of the Pension Funding Equity Act of 2004.

Notice 2004-82, 2004-51 I.R.B. 998
This notice contains the weighted average interest rate update for plan years beginning in December 2004.

Notice 2004-84, 2004-52 I.R.B. 1030
This notice contains the 2004 cumulative list of changes for certain defined contribution plans.


January 2003 - December 2003:

Notice 2003-2, 2003-2 I.R.B. 257
This notice contains transitional rules with respect to the temporary regulations of Section 1.401(a)(9)-6T.

Notice 2003-3, 2003-2 I.R.B. 258
This notice pertains to alternative methods of reporting by IRA custodians.

Notice 2003-6, 2003-3 I.R.B. 298
This notice pertains to the intent to publish regulations on the nondiscrimination rules as they relate to governmental plans.

Notice 2003-7, 2003-4 I.R.B. 310
Weighted average interest rate update notice for plan years beginning in January 2003.

Notice 2003-10, 2003-5 I.R.B. 369
This notice pertains to the intent to publish regulations on certain contingent benefits.

Notice 2003-14, 2003-8 I.R.B. 515
Weighted average interest rate update notice for plan years beginning in February 2003.

Notice 2003-17, 2003-12 I.R.B. 633
Weighted average interest rate update notice for plan years beginning in March 2003.

Notice 2003-23, 2003-17 I.R.B. 821
Weighted average interest rate update notice for plan years beginning in April 2003.

Notice 2003-24, 2003-18 I.R.B. 853
This notice alerts taxpayers and their representatives that the tax benefits purportedly generated by certain arrangements purporting to qualify as collectively-bargained welfare benefit funds excepted from the account limits of IRC Sections 419 and 419A are not allowable for federal income tax purposes.

Notice 2003-32, 2003-21 I.R.B. 949
Weighted average interest rate update notice for plan years beginning in May 2003.

Notice 2003-30, 2003-25 I.R.B. 1044
Weighted average interest rate update notice for plan years beginning in June 2003.

Notice 2003-48, 2003-30 I.R.B. 133
Weighted average interest rate update notice for plan years beginning in July 2003.

Notice 2003-49, 2003-32 I.R.B. 294
This notice describes the application of Section 620 of EGTRRA to certain EGTRRA determination letter requests.

Notice 2003-58, 2003-35 I.R.B. 429
Weighted average interest rate update notice for plan years beginning in August 2003.

Notice 2003-61, 2003-42 I.R.B. 851
Weighted average interest rate update notice for plan years beginning in October 2003.

Notice 2003-62, 2003-38 I.R.B. 576
This notice requests comments with respect to the mortality tables in determining current liability under IRC Section 412(l)(7).

Notice 2003-63, 2003-38 I.R.B. 577
Weighted average interest rate update notice for plan years beginning in September 2003.

Notice 2003-73, 2003-45 I.R.B. 1017 (previously released as IR-2003-122)
This notice/news release contains the cost-of-living adjustments for pension plans, etc. for 2003.

Notice 2003-74, 2003-47 I.R.B. 1097
Weighted average interest rate update notice for plan years beginning in November 2003.

Notice 2003-80, 2003-51 I.R.B. 1223
Weighted average interest rate update notice for plan years beginning in December 2003.


January 2002 - December 2002:

Notice 2002-1, 2002-2 I.R.B. 283
This notice addressed the EP determination letter user fee provisions described in Section 620 of EGTRRA.

Notice 2002-2, 2002-2 I.R.B. 285
This notice describes the effective date of new Section 409(p) of the Code and dividend elections under Section 404(k) of the Code.

Notice 2002-3, 2002-2 I.R.B. 289 (safe harbor explanations reprinted in Spanish as Announcement 2002-46, 2002-18 I.R.B. 834)
This notice obsoletes Notice 2000-11 and provides two safe harbor explanations with respect to distributions from certain retirement plans.

Notice 2002-4, 2002-2 I.R.B. 298
This notice provides guidance with respect to Sections 636(a), 646 and 631 of EGTRRA.

Notice 2002-7, 2002-6 I.R.B. 489
This notice pertains to certain pension plan funding aspects of the Victims of Terrorism Tax Relief Act of 2001.

Notice 2002-9, 2002-5 I.R.B. 450
Weighted average interest rate update notice for plan years beginning in January 2002.

Notice 2002-16, 2002-9 I.R.B. 567
Weighted average interest rate update notice for plan years beginning in February 2002.

Notice 2002-23, 2002-15 I.R.B. 742
Non-application of certain penalties in conjunction with amendments to DOL's DFVC program for Form 5500.

Notice 2002-26, 2002-15 I.R.B. 743
Weighted average interest rate update notice for plan years beginning in April 2002.

Notice 2002-27, 2002-18 I.R.B. 814
IRA minimum distribution reporting requirements.

Notice 2002-28, 2002-16 I.R.B. 785
Weighted average interest rate update notice for plan years beginning April, 2002.

Notice 2002-32, 2002-21 I.R.B. 989
Weighted average interest rate update notice for plan years beginning May, 2002.

Notice 2002-38, 2002-25 I.R.B. 1204
Weighted average interest rate update notice for plan years beginning June, 2002.

Notice 2002-43, 2002-27 I.R.B. 38
Request for comments on &quotphased retirement&quot in the context of defined benefit plans.

Notice 2002-46, 2002-28 I.R.B. 96
Request for comments on optional forms of benefits in the instance of defined benefit plans.

Notice 2002-48, 2002-29 I.R.B. 130
This notice pertains to the Service's position on the deductibility of certain contributions.

Notice 2002-49, 2002-29 I.R.B. 130
Weighted average interest rate update notice for plan years beginning July, 2002.

Notice 2002-57, 2002-33 I.R.B. 379
Weighted average interest rate update notice for plan years beginning August, 2002.

Notice 2002-61, 2002-38 I.R.B. 563
Weighted average interest rate update notice for plan years beginning September, 2002.

Notice 2002-68, 2002-43 I.R.B. 730
Weighted average interest rate update notice for plan years beginning October, 2002.

Notice 2002-71, 2002-45 I.R.B. 830
This notice contains the annual cost-of-living adjustments for pension plans, etc.

Notice 2002-74, 2002-47 I.R.B. 884
Weighted average interest rate update notice for plan years beginning November, 2002.

Notice 2002-80, 2002-51 I.R.B. 980
Weighted average interest rate update notice for plan years beginning December, 2002.


January 2001 - December 2001:

Notice 2001-3, 2001-2 I.R.B. 267
Weighted average interest rate update notice for plan years beginning in December 2000.

Notice 2001-9, 2001-4 I.R.B. 375
Extension of relief from nondiscrimination rules for certain governmental and church plans.

Notice 2001-10, 2001-5 I.R.B. 459
Guidance on mortality tables and revocation of Rev. Rul. 55-747 which superseded P.S. 58. The notice also provides guidance under Section 83 of the Code.

Notice 2001-15, 2001-7 I.R.B. 589
Weighted average interest rate update notice for plan years beginning in January 2001.

Notice 2001-20, 2001-11 I.R.B. 818
Weighted average interest rate update notice for plan years beginning in February 2001.

Notice 2001-28, 2001-13 I.R.B. 944
Weighted average interest rate update notice for plan years beginning in March 2001.

Notice 2001-32, 2001-18 I.R.B. 1146
Weighted average interest rate update notice for plan years beginning in April 2001.

Notice 2001-36, 2001-24 I.R.B. 1334
Weighted average interest rate update notice for plan years beginning in May 2001.

Notice 2001-37, 2001-25 I.R.B. 1340
Model amendment as a result of the change in the definition of compensation in §132(f).

Notice 2001-39, 2001-27 I.R.B. 3
Weighted average interest rate update notice for plan years beginning in June 2001.

Notice 2001-42, 2001-30 I.R.B. 70
Plan amendments and remedial amendment periods for GUST and for EGTRRA of 2001.

Notice 2001-46, 2001-32 I.R.B. 122
Additional extension of relief from nondiscrimination rules for certain governmental and church plans.

Notice 2001-48, 2001-33 I.R.B. 130
Weighted average interest rate update notice for plan years beginning in July 2001.

Notice 2001-52, 2001-35 I.R.B. 203
Weighted average interest rate update notice for plan years beginning in August 2001.

Notice 2001-56, 2001-38 I.R.B. 277
Guidance on certain EGTRRA effective dates.

Notice 2001-57, 2001-38 I.R.B. 279
Sample plan amendments resulting from certain EGTRRA changes in the law.

Notice 2001-65, 2001-43 I.R.B. 369
Weighted average interest rate update notice for plan years beginning in October 2001.

Notice 2001-71, 2001-48 I.R.B. 530
Weighted average interest rate update notice for plan years beginning in November 2001.

Notice 2001-80, 2001-52 I.R.B. 617
Weighted average interest rate update notice for plan years beginning in December 2001.

Notice 2001-84, 2001-53 I.R.B. 642
This notice contains 2002 pension cost-of-living adjustments, etc., and was first released as IR-2001-115 on Dec. 11, 2001.


October 2000 - December 2000:

Notice 2000-55, 2000-43 I.R.B. 393
Weighted average interest rate update notice for plan years beginning in October 2000.

Notice 2000-59, 2000-48 I.R.B. 519
Weighted average interest rate update notice for plan years beginning in November 2000.

Notice 2000-66, 2000-52 I.R.B. 600
COLAS - Section 415(d) update for the year 2001.

Page Last Reviewed or Updated: 10-Dec-2014