Table of Contents

• Notice 2009-2
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION
• Notice 2009-8
  • PURPOSE
  • INTERIM GUIDANCE ON APPLICATION OF § 457A
    • A. Section 457A — In General
    • B. Definition of a Nonqualified Deferred Compensation Plan
    • C. Nonqualified Entities
    • D. Amount Includible in Income
    • E. Deferred Amounts that are not Determinable
    • F. Effective Dates for Application of § 457A
    • G. Coordination with § 409A
  • REQUEST FOR COMMENTS
  • EFFECTIVE DATE
  • CONTACT INFORMATION
• Rev. Proc. 2009-15
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE AND APPLICATION
  • SECTION 4. EFFECT ON OTHER DOCUMENTS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION