Internal Revenue Bulletin:  2007-42 

October 15, 2007 

EMPLOYEE PLANS


REG-113891-07 REG-113891-07

Proposed regulations under section 436 of the Code provide guidance regarding benefit restrictions for certain underfunded defined benefit pension plans and regarding the use of certain funding balances maintained for defined benefit pension plans.

Announcement 2007-90 Announcement 2007-90

Pre-approved defined contribution plans; determination letters. This announcement states that the program for determination letters for pre-approved defined contribution plans, which are submitted on Form 5307, is being closed for a temporary period of time.


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