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Internal Revenue Bulletin:  2017-9 

February 27, 2017 

EMPLOYEE PLANS


Rev. Rul. 2017–05Rev. Rul. 2017–05

This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effective January 1, 2017.

Notice 2017–18Notice 2017–18

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2017 used under § 417(e)(3)(D), the 24-month average segment rates applicable for February 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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