Internal Revenue Bulletin:  2007-3 

January 16, 2007 

EMPLOYEE PLANS


Table of Contents

Notice 2007-6 Notice 2007-6

Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determination letter and examination cases that were suspended relating to cash balance and other hybrid defined pension plans. The notice also provides transitional guidance on the requirements of sections 411(a)(13) and 411(b)(5) of the Code as added by section 701(b) of the Pension Protection Act of 2006. In addition, this notice requests comments on certain issues raised by sections 411(a)(13) and 411(b)(5).

Notice 2007-8 Notice 2007-8

In-service distributions; section 905 of Pension Protection Act of 2006; request for comments. This notice states that the Treasury Department and the Service are considering proposing guidance under section 401(a)(36) of the Code, as added by section 905 of the Pension Protection Act of 2006. This notice requests comments on issues presented by section 401(a)(36) with respect to defined benefit plans.


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