Internal Revenue Bulletin: 2006-36 |
September 5, 2006 |
Table of Contents
Notice 2006-75 Notice 2006-75
Weighted average interest rate modifications; corporate bond weighted average. This notice extends the use of the corporate bond weighted average interest rate for sections 412(c)(7)(E) and 412(l) of the Code and sections 302(c)(7)(E) and 302(d) of the Employee Retirement Income Security Act of 1974 as provided in section 301 of the Pension Protection Act of 2006.
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