Internal Revenue Bulletin:  2014-2 

January 6, 2014 


Rev. Rul. 2014–3Rev. Rul. 2014–3

2014 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2014 are provided for use in determining contributions to defined benefit plans and permitted disparity.


This document proposes amendments to regulations regardeing excepted benefits under the Code. Excepted benefits are exempt from the health reform requirements that were added to the Code by the Health Insurance Portability and Accountability Act and the Affordable Care Act. Comments requested by February 24, 2014.

Notice 2014–5Notice 2014–5

This notice provides temporary nondiscrimination relief for certain “closed” defined benefit pension plans (i.e., defined benefit plans that provide ongoing accruals but that have been amended to limit those accruals to some or all of the employees who participated in the plan on a specified date). The notice permits certain employers that sponsor a closed DB plan and a DC plan to demonstrate that the aggregated plans comply with the nondiscrimination requirements of § 401(a)(4) on the basis of equivalent benefits, even if the aggregated plans do not satisfy the current conditions for testing on that basis. This notice also requests comments on possible permanent changes to the nondiscrimination rules under § 401(a)(4). Comments requested by February 28, 2014.

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