Table of Contents

• Notice 2008-106
  • Purpose
  • Background
  • Conclusion
• Rev. Proc. 2008-70
  • SECTION 1. PURPOSE
  • SECTION 2. SCOPE
  • SECTION 3. CORRECTION OF REV. PROC. 2007-9 AND REV. PROC. 2008-10
  • SECTION 4. TABLES OF DISCOUNT FACTORS
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2008-71
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION. 3. SCOPE
  • SECTION 4. APPLICATION
  • DRAFTING INFORMATION