Internal Revenue Bulletin:  2013-10 

March 4, 2013 

EMPLOYEE PLANS


Rev. Rul. 2013-2 Rev. Rul. 2013-2

2013 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2013 are provided for use in determining contributions to defined benefit plans and permitted disparity.

T.D. 9601 T.D. 9601

Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or reducing accrued benefits, early retirement benefits, retirement-type subsidies, and optional forms of benefit under qualified retirement plans. The regulations provide an additional limited exception to the anti-cutback rules to permit a plan sponsor that is a debtor in a bankruptcy proceeding to amend its single-employer defined benefit plan to eliminate a single-sum distribution option (or other optional form of benefit providing for accelerated payments) under the plan if certain specified conditions are satisfied.

Notice 2013-6 Notice 2013-6

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 February 2013; the 24-month average segment rates; the funding transitional segment rates applicable for February 2013; and the minimum present value transitional rates for January 2013. The rates in this notice reflect certain changes implemented by the Moving Ahead for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).


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