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Internal Revenue Bulletin:  2011-44 

October 31, 2011 


Notice 2011-85 Notice 2011-85

This notice announces that the Treasury Department and the Service intend to amend the final regulations under section 411(b)(5) of the Code, which sets forth special rules for statutory hybrid plans (as defined in regulations section 1.411(a)(13)-1(d)), to postpone the effective/applicability date of those provisions of section 1.411(b)(5)-1(d) that apply to plan years beginning on or after January 1, 2012. Section 1.411(b)(5)-1(d) sets forth rules under section 411(b)(5)(B)(i) relating to interest crediting rates under a cash balance or other statutory hybrid plan. Notices 2010-77 and 2010-90 modified.

Rev. Proc. 2011-49 Rev. Proc. 2011-49

This procedure sets forth the procedures of the Service for issuing opinion and advisory letters regarding the acceptability under sections 401 and 403(a) of the Code of the form of pre-approved plans (that is, master and prototype (M&P) and volume submitter (VS) plans). The second six-year remedial amendment cycle for pre-approved defined contribution plans began on February 1, 2011 and ends on January 31, 2017. The Service is accepting opinion and advisory letter applications for pre-approved defined contribution plans for the second six-year remedial amendment cycle. Rev. Proc. 2005-16 modified and superseded. Rev. Procs. 2011-6 and 2011-8 modified.

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