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Internal Revenue Bulletin:  2017-6 

February 6, 2017 

EMPLOYEE PLANS


REG–131643–15REG–131643–15

These proposed regulations would amend the regulations under section 401(k) to provide that amounts used to fund qualified matching contributions and qualified nonelective contributions must satisfy certain nonforfeitability and distribution requirements when they are allocated to participants’ accounts, and not when they are first contributed to the plan.

Notice 2017–13Notice 2017–13

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2017, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).


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