Internal Revenue Bulletin:  2012-5 

January 30, 2012 

EMPLOYEE PLANS


Rev. Rul. 2012-5 Rev. Rul. 2012-5

2012 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2012 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Notice 2012-10 Notice 2012-10

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 January 2012; the 24-month average segment rates; the funding transitional segment rates applicable for January 2012; and the minimum present value transitional rates for December 2011.


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