Internal Revenue Bulletin:  2012-36 

September 4, 2012 

EMPLOYEE PLANS


Table of Contents

Notice 2012-55 Notice 2012-55

This notice provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are used to compute the funding target and other items under section 430 of the Code and section 303 of the Employee Retirement Income Security Act of 1974 (ERISA). The guidance reflects the changes made to the Code and ERISA by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No.112-141.


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