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Internal Revenue Bulletin:  2007-25 

June 18, 2007 


Rev. Proc. 2007-37 Rev. Proc. 2007-37

Funding; substitute mortality tables; non-multiemployer defined benefit plans. This procedure provides guidelines for requesting letter rulings for substitute mortality tables for certain defined benefit plans as a result of sections 112 and 102 of the Pension Protection Act of 2006, i.e., section 430(h)(3)(C) of the Code and section 303(h)(3)(C) of the Employee Retirement Income Security Act of 1974.

Announcement 2007-59 Announcement 2007-59

Section 401(k) safe harbor plan; qualified Roth contribution program. This announcement provides that a plan will not fail to satisfy the requirements to be a section 401(k) safe harbor plan merely because of mid-year changes to implement a qualified Roth contribution program (as defined in section 402A) or the hardship withdrawals described in Part III of Notice 2007-7.

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