Internal Revenue Bulletin:  2009-25 

June 22, 2009 

EMPLOYEE PLANS


Notice 2009-49 Notice 2009-49

This notice provides that, if the Treasury Department (or an entity acting on its behalf) acquires preferred stock, common stock, warrants to purchase common stock or other types of equity of a financial institution or other entity pursuant to the Emergency Economic Stabilization Act of 2008 (EESA), then such acquisition is not a change in control event with respect to which a payment can be made under a nonqualified deferred compensation plan pursuant to section 409A(2)(2)(A)(v) of the Code.

Notice 2009-56 Notice 2009-56

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


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