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Internal Revenue Bulletin:  2009-2 

January 12, 2009 


Rev. Rul. 2009-2 Rev. Rul. 2009-2

2009 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2009 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Notice 2009-3 Notice 2009-3

This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service intends to establish relating to section 403(b) plans. Rev. Proc. 2007-71 modified.

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