Internal Revenue Bulletin:  2012-42 

October 15, 2012 

EMPLOYEE PLANS


Table of Contents

Notice 2012-61 Notice 2012-61

This notice provides guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments to the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No. 112-141. MAP-21, which was enacted July 6, 2012, contains a number of pension provisions in Division D (Finance).


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