Internal Revenue Bulletin:  2009-12 

March 23, 2009 

EMPLOYEE PLANS


Table of Contents

T.D. 9447 T.D. 9447

Final regulations under section 401 and other sections of the Code provide guidance relating to certain automatic contribution arrangements, eligible rollover distributions, forfeitures, and excise tax on certain excess contributions and excess aggregate contributions.

Notice 2009-20 Notice 2009-20

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 March 2009; the 24-month average segment rates; the funding transitional segment rates applicable for March 2009; and the minimum present value transitional rates for February 2009.


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