Internal Revenue Bulletin:  2014-10 

March 3, 2014 

EMPLOYEE PLANS


Notice 2014–13Notice 2014–13

This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in February 2014; the 24-month average segment rates; the funding segment rates applicable for February 2014; and the minimum present value rates for January 2014. 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).

Rev. Proc. 2014–19Rev. Proc. 2014–19

Revenue Procedure 2014–4 as published on January 2, 2014 (2014–1 I.R.B. 125) contains errors regarding expedited handling of EO Determination Letter requests in sections 2.06 and 9.03(3). This revenue procedure corrects those errors to clarify that EO Determination Letters are still eligible for expedited handling under section 9 of Revenue Procedure 2014–4.


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