Internal Revenue Bulletin:  2007-48 

November 26, 2007 

EMPLOYEE PLANS


Rev. Rul. 2007-67 Rev. Rul. 2007-67

Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum distribution as a result of the amendment of section 417(e)(3) to the Code by the Pension Protection Act. Rev. Rul. 2001-62 modified.

Notice 2007-91 Notice 2007-91

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in November 2007; the 24-month average segment rates; the funding transitional segment rates applicable for November 2007; and the minimum present value transitional rates for October 2007.


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