Table of Contents

• Notice 2009-92
  • I. Introduction
  • II. Background
    • A. Section 409A of the Code
    • B. The Troubled Asset Relief Program (TARP)
    • C. The Interim Final Rule and the Office of the Special Master for TARP Executive Compensation
    • D. Interaction Between Advisory Opinions and § 409A
  • III. Guidance
    • A. Eligibility
    • B. Application of § 409A(a)
    • C. Effective date
  • IV. Drafting Information
• Notice 2009-95
• Notice 2009-96
  • 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 2009-97
  • I. Purpose
  • II. Background
  • III. Extension of Deadline for Adopting Amendments Under §§ 401(a)(29) and 436, 401(a)(35), 411(a)(13) (other than § 411(a)(13)(A)), and 411(b)(5)
  • IV. Section 411(d)(6) Relief for Certain Amendments
  • V. Determination Letters
  • VI. Effect on Other Documents
  • Drafting Information
• Notice 2009-98
  • I. PURPOSE
  • II. BACKGROUND
  • III. APPLICATION OF 2009 CUMULATIVE LIST
  • IV. SPECIAL RULES FOR THE HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008
  • V. SPECIAL RULES FOR THE WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008
  • VI. 2009 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
  • VII. HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008 PROVISIONS
  • VIII. WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2009 PROVISION
  • DRAFTING INFORMATION
• Rev. Proc. 2009-55
  • SECTION 1. PURPOSE
  • SECTION 2. SCOPE
  • SECTION 3. TABLES OF DISCOUNT FACTORS
  • DRAFTING INFORMATION
• Rev. Proc. 2009-56
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION. 3. SCOPE
  • SECTION 4. APPLICATION
  • DRAFTING INFORMATION