Table of Contents

• Notice 2009-16
  • 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 2009-17
  • PURPOSE
  • BACKGROUND
  • REQUEST FOR PUBLIC COMMENTS
    • Applicability of Reporting Requirements
    • Basis Method Elections
    • Dividend Reinvestment Plans
    • Reconciliation with Customer Reporting
    • Special Rules and Mechanical Issues
    • Transfer Reporting
    • Issuer Reporting
    • Broker Practices and Procedures