Internal Revenue Bulletin:  2011-52 

December 27, 2011 

EMPLOYEE PLANS


Notice 2011-96 Notice 2011-96

This notice provides a sample plan amendment that plan sponsors may adopt to satisfy section 436 of the Code regarding limitations on the accrual and payment of benefits under certain underfunded single employer defined benefit plans. The notice also extends both the deadline to amend a plan to satisfy section 436 and the period during which such an amendment is eligible for relief from the anti-cutback requirements of section 411(d)(6).

Notice 2011-97 Notice 2011-97

This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44, 2007-2 C.B. 54. The 2011 Cumulative List is to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans during the period beginning February 1, 2012, and ending January 31, 2013.

Notice 2011-100 Notice 2011-100

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 December 2011; the 24-month average segment rates; the funding transitional segment rates applicable for December 2011; and the minimum present value transitional rates for November 2011.

Announcement 2011-81 Announcement 2011-81

Relief for IRA owners subject to certain broker agreements. This announcement provides relief to owners of Individual Retirement Accounts (IRAs) who have signed certain indemnification agreements in connection with their IRAs.

Announcement 2011-82 Announcement 2011-82

This announcement describes several important changes to the Employee Plans determination letter program that take effect in 2012.


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