Table of Contents

• Notice 2007-60
  • SECTION 1. BACKGROUND
  • SECTION 2. APPLICABILITY OF § 1.355-3(b)(4)(iii)
  • SECTION 3. CERTAIN ACQUISITIONS OF ADDITIONAL STOCK OF THE CONTROLLED CORPORATION
  • SECTION 4. COMMENTS
  • SECTION 5. DRAFTING INFORMATION
• Notice 2007-67
  • I. Purpose
  • II. Background
  • III. Extension of Transition Relief under Notice 2006-89
  • IV. Effect on Other Documents
  • Drafting Information
• Notice 2007-68
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • 30-YEAR TREASURY SECURITIES INTEREST RATE
  • Drafting Information
• Notice 2007-69
  • I. Purpose
  • II. Background
  • A. Regulations on Definition of Normal Retirement Age
  • B. Impact of Presumption under the 2007 Regulations that Normal Retirement Age Less than Age 55 is not Reasonable
  • III. Relief Provided
  • A. Temporary Relief for Plans with Normal Retirement Age Lower Than Age 62
  • B. Temporary Presumption of Reasonableness for Plans with Normal Retirement Age Lower Than Age 55
  • IV. Application Procedures for Letter Ruling on Definition of Normal Retirement Age
  • V. Application of Accrual Rules in the Case of Normal Retirement Age Based on Years of Service
  • VI. Request for Comments
  • VII. Effect on Other Documents
  • Drafting Information
• Notice 2007-71
  • BACKGROUND
  • ANALYSIS