Table of Contents

• Notice 2012-52
  • PURPOSE
  • BACKGROUND
  • CONTRIBUTIONS TO DOMESTIC SMLLCs
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2012-53
  • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
  • YIELD CURVE AND SEGMENT RATES
  • 30-YEAR TREASURY SECURITIES INTEREST RATES
  • MINIMUM PRESENT VALUE SEGMENT RATES
  • DRAFTING INFORMATION