Internal Revenue Bulletin: 2006-48
November 27, 2006
2007 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2007 are provided for use in determining contributions to defined benefit plans and permitted disparity.
Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recipient, or to make a participant election or consent, with respect to a retirement plan, an employee benefit plan, or an individual retirement plan.
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2006 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.
|More Internal Revenue Bulletins|