I.R.C. § 417

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Definitions and special rules for purposes of minimum survivor annuity requirements

USC 1996 ed., current through 1997-01-06 · superseded Jan 26, 1998 · last amended by Pub. L. 104-188

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(a) Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity

(1) In general A plan meets the requirements of section 401(a)(11) only if—

(A) under the plan, each participant—

(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or both), and

(ii) may revoke any such election at any time during the applicable election period, and

(B) the plan meets the requirements of paragraphs (2), (3), and (4) of this subsection.

(2) Spouse must consent to election Each plan shall provide that an election under paragraph (1)(A)(i) shall not take effect unless—

(A)

(i) the spouse of the participant consents in writing to such election, (ii) such election designates a beneficiary (or a form of benefits) which may not be changed without spousal consent (or the consent of the spouse expressly permits designations by the participant without any requirement of further consent by the spouse), and (iii) the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or

(B) it is established to the satisfaction of a plan representative that the consent required under subparagraph (A) may not be obtained because there is no spouse, because the spouse cannot be located, or because of such other circumstances as the Secretary may by regulations prescribe.

Any consent by a spouse (or establishment that the consent of a spouse may not be obtained) under the preceding sentence shall be effective only with respect to such spouse.

(3) Plan to provide written explanations

(A) Explanation of joint and survivor annuity Each plan shall provide to each participant, within a reasonable period of time before the annuity starting date (and consistent with such regulations as the Secretary may prescribe), a written explanation of—

(i) the terms and conditions of the qualified joint and survivor annuity,

(ii) the participant's right to make, and the effect of, an election under paragraph (1) to waive the joint and survivor annuity form of benefit,

(iii) the rights of the participant's spouse under paragraph (2), and

(iv) the right to make, and the effect of, a revocation of an election under paragraph (1).

(B) Explanation of qualified preretirement survivor annuity

(i) In general Each plan shall provide to each participant, within the applicable period with respect to such participant (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A).

(ii) Applicable period For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last:

(I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.

(II) A reasonable period after the individual becomes a participant.

(III) A reasonable period ending after paragraph (5) ceases to apply to the participant.

(IV) A reasonable period ending after section 401(a)(11) applies to the participant.

In the case of a participant who separates from service before attaining age 35, the applicable period shall be a reasonable period after separation.

(4) Requirement of spousal consent for using plan assets as security for loans Each plan shall provide that, if section 401(a)(11) applies to a participant when part or all of the participant's accrued benefit is to be used as security for a loan, no portion of the participant's accrued benefit may be used as security for such loan unless—

(A) the spouse of the participant (if any) consents in writing to such use during the 90-day period ending on the date on which the loan is to be so secured, and

(B) requirements comparable to the requirements of paragraph (2) are met with respect to such consent.

(5) Special rules where plan fully subsidizes costs

(A) In general The requirements of this subsection shall not apply with respect to the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit, as the case may be, if such benefit may not be waived (or another beneficiary selected) and if the plan fully subsidizes the costs of such benefit.

(B) Definition For purposes of subparagraph (A), a plan fully subsidizes the costs of a benefit if under the plan the failure to waive such benefit by a participant would not result in a decrease in any plan benefits with respect to such participant and would not result in increased contributions from such participant.

(6) Applicable election period defined For purposes of this subsection, the term “applicable election period” means—

(A) in the case of an election to waive the qualified joint and survivor annuity form of benefit, the 90-day period ending on the annuity starting date, or

(B) in the case of an election to waive the qualified preretirement survivor annuity, the period which begins on the first day of the plan year in which the participant attains age 35 and ends on the date of the participant's death.

In the case of a participant who is separated from service, the applicable election period under subparagraph (B) with respect to benefits accrued before the date of such separation from service shall not begin later than such date.

(7) Special rules relating to time for written explanation Notwithstanding any other provision of this subsection—

(A) Explanation may be provided after annuity starting date

(i) In general A plan may provide the written explanation described in paragraph (3)(A) after the annuity starting date. In any case to which this subparagraph applies, the applicable election period under paragraph (6) shall not end before the 30th day after the date on which such explanation is provided.

(ii) Regulatory authority The Secretary may by regulations limit the application of clause (i), except that such regulations may not limit the period of time by which the annuity starting date precedes the provision of the written explanation other than by providing that the annuity starting date may not be earlier than termination of employment.

(B) Waiver of 30-day period A plan may permit a participant to elect (with any applicable spousal consent) to waive any requirement that the written explanation be provided at least 30 days before the annuity starting date (or to waive the 30-day requirement under subparagraph (A)) if the distribution commences more than 7 days after such explanation is provided.

(b) Definition of qualified joint and survivor annuity For purposes of this section and section 401(a)(11), the term “qualified joint and survivor annuity” means an annuity—

(1) for the life of the participant with a survivor annuity for the life of the spouse which is not less than 50 percent of (and is not greater than 100 percent of) the amount of the annuity which is payable during the joint lives of the participant and the spouse, and

(2) which is the actuarial equivalent of a single annuity for the life of the participant.

Such term also includes any annuity in a form having the effect of an annuity described in the preceding sentence.

(1) In general Except as provided in paragraph (2), the term “qualified preretirement survivor annuity” means a survivor annuity for the life of the surviving spouse of the participant if—

(A) the payments to the surviving spouse under such annuity are not less than the amounts which would be payable as a survivor annuity under the qualified joint and survivor annuity under the plan (or the actuarial equivalent thereof) if—

(i) in the case of a participant who dies after the date on which the participant attained the earliest retirement age, such participant had retired with an immediate qualified joint and survivor annuity on the day before the participant's date of death, or

(ii) in the case of a participant who dies on or before the date on which the participant would have attained the earliest retirement age, such participant had—

(I) separated from service on the date of death,

(II) survived to the earliest retirement age,

(III) retired with an immediate qualified joint and survivor annuity at the earliest retirement age, and

(IV) died on the day after the day on which such participant would have attained the earliest retirement age, and

(B) under the plan, the earliest period for which the surviving spouse may receive a payment under such annuity is not later than the month in which the participant would have attained the earliest retirement age under the plan.

In the case of an individual who separated from service before the date of such individual's death, subparagraph (A)(ii)(I) shall not apply.

(2) Special rule for defined contribution plans In the case of any defined contribution plan or participant described in clause (ii) or (iii) of section 401(a)(11)(B), the term “qualified preretirement survivor annuity” means an annuity for the life of the surviving spouse the actuarial equivalent of which is not less than 50 percent of the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 411(a)).

(3) Security interests taken into account For purposes of paragraphs (1) and (2), any security interest held by the plan by reason of a loan outstanding to the participant shall be taken into account in determining the amount of the qualified preretirement survivor annuity.

(d) Survivor annuities need not be provided if participant and spouse married less than 1 year

(1) In general Except as provided in paragraph (2), a plan shall not be treated as failing to meet the requirements of section 401(a)(11) merely because the plan provides that a qualified joint and survivor annuity (or a qualified preretirement survivor annuity) will not be provided unless the participant and spouse had been married throughout the 1-year period ending on the earlier of—

(A) the participant's annuity starting date, or

(B) the date of the participant's death.

(2) Treatment of certain marriages within 1 year of annuity starting date for purposes of qualified joint and survivor annuities For purposes of paragraph (1), if—

(A) a participant marries within 1 year before the annuity starting date, and

(B) the participant and the participant's spouse in such marriage have been married for at least a 1-year period ending on or before the date of the participant's death,

such participant and such spouse shall be treated as having been married throughout the 1-year period ending on the participant's annuity starting date.

(e) Restrictions on cash-outs

(1) Plan may require distribution if present value not in excess of $3,500 A plan may provide that the present value of a qualified joint and survivor annuity or a qualified preretirement survivor annuity will be immediately distributed if such value does not exceed $3,500. No distribution may be made under the preceding sentence after the annuity starting date unless the participant and the spouse of the participant (or where the participant has died, the surviving spouse) consents in writing to such distribution.

(2) Plan may distribute benefit in excess of $3,500 only with consent If—

(A) the present value of the qualified joint and survivor annuity or the qualified preretirement survivor annuity exceeds $3,500, and

(B) the participant and the spouse of the participant (or where the participant has died, the surviving spouse) consent in writing to the distribution,

the plan may immediately distribute the present value of such annuity.

(3) Determination of present value

(A) In general

(i) Present value Except as provided in subparagraph (B), for purposes of paragraphs (1) and (2), the present value shall not be less than the present value calculated by using the applicable mortality table and the applicable interest rate.

(ii) Definitions For purposes of clause (i)—

(I) Applicable mortality table The term “applicable mortality table” means the table prescribed by the Secretary. Such table shall be based on the prevailing commissioners’ standard table (described in section 807(d)(5)(A)) used to determine reserves for group annuity contracts issued on the date as of which present value is being determined (without regard to any other subparagraph of section 807(d)(5)).

(II) Applicable interest rate The term “applicable interest rate” means the annual rate of interest on 30-year Treasury securities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe.

(B) Exception In the case of a distribution from a plan that was adopted and in effect before the date of the enactment of the Retirement Protection Act of 1994, the present value of any distribution made before the earlier of—

(i) the later of the date a plan amendment applying subparagraph (A) is adopted or made effective, or

(ii) the first day of the first plan year beginning after December 31, 1999,

shall be calculated, for purposes of paragraphs (1) and (2), using the interest rate determined under the regulations of the Pension Benefit Guaranty Corporation for determining the present value of a lump sum distribution on plan termination that were in effect on September 1, 1993, and using the provisions of the plan as in effect on the day before such date of enactment; but only if such provisions of the plan met the requirements of section 417(e)(3) as in effect on the day before such date of enactment.

(f) Other definitions and special rules For purposes of this section and section 401(a)(11)—

(1) Vested participant The term “vested participant” means any participant who has a nonforfeitable right (within the meaning of section 411(a)) to any portion of such participant's accrued benefit.

(2) Annuity starting date

(A) In general The term “annuity starting date” means—

(i) the first day of the first period for which an amount is payable as an annuity, or

(ii) in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitle the participant to such benefit.

(B) Special rule for disability benefits For purposes of subparagraph (A), the first day of the first period for which a benefit is to be received by reason of disability shall be treated as the annuity starting date only if such benefit is not an auxiliary benefit.

(3) Earliest retirement age The term “earliest retirement age” means the earliest date on which, under the plan, the participant could elect to receive retirement benefits.

(4) Plan may take into account increased costs A plan may take into account in any equitable manner (as determined by the Secretary) any increased costs resulting from providing a qualified joint or survivor annuity or a qualified preretirement survivor annuity.

(5) Distributions by reason of security interests If the use of any participant's accrued benefit (or any portion thereof) as security for a loan meets the requirements of subsection (a)(4), nothing in this section or section 411(a)(11) shall prevent any distribution required by reason of a failure to comply with the terms of such loan.

(6) Requirements for certain spousal consents No consent of a spouse shall be effective for purposes of subsection (e)(1) or (e)(2) (as the case may be) unless requirements comparable to the requirements for spousal consent to an election under subsection (a)(1)(A) are met.

(7) Consultation with the Secretary of Labor In prescribing regulations under this section and section 401(a)(11), the Secretary shall consult with the Secretary of Labor.

Source credit, amendments & notes

(Added Pub. L. 98–397, title II, §203(b), Aug. 23, 1984, 98 Stat. 1441; amended Pub. L. 99–514, title XI, §1139(b), title XVIII, §1898(b)(1)(A), (4)(A), (5)(A), (6)(A), (8)(A), (9)(A), (10)(A), (11)(A), (12)(A), (15)(A), (B), Oct. 22, 1986, 100 Stat. 2487, 2944, 2945, 2947–2951; Pub. L. 100–647, title I, §1018(u)(9), Nov. 10, 1988, 102 Stat. 3590; Pub. L. 101–239, title VII, §7862(d)(1)(A), Dec. 19, 1989, 103 Stat. 2433; Pub. L. 103–465, title VII, §767(a)(2), Dec. 8, 1994, 108 Stat. 5038; Pub. L. 104–188, title I, §1451(a), Aug. 20, 1996, 110 Stat. 1815.)

References in Text

The date of the enactment of the Retirement Protection Act of 1994, referred to in subsec. (e)(3)(B), is the date of enactment of subtitle F (§§750–781) of title VII of Pub. L. 103–465, which was approved Dec. 8, 1994.

Amendments

1996—Subsec. (a)(7). Pub. L. 104–188 added par. (7).

1994—Subsec. (e)(3). Pub. L. 103–465 amended par. (3) generally, substituting present provisions for provisions directing that present value be calculated by using a rate no greater than the applicable interest rate or 120 percent of such rate, depending upon amount of vested accrued benefit, and defining “applicable interest rate”.

1989—Subsec. (a)(3)(B)(ii). Pub. L. 101–239 added sentence at end and struck out former subcl. (V) which read as follows: “A reasonable period after separation from service in case of a participant who separates before attaining age 35.”

1988—Subsec. (e)(3)(A). Pub. L. 100–647 substituted “clause (ii)” for “subclause (II)” in last sentence.

1986—Subsec. (a)(1). Pub. L. 99–514, §1898(b)(15)(A), substituted “section 401(a)(11)” for “section 401(a)(ii)”.

Subsec. (a)(1)(B). Pub. L. 99–514, §1898(b)(4)(A)(i), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.

Subsec. (a)(2)(A). Pub. L. 99–514, §1898(b)(6)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “the spouse of the participant consents in writing to such election, and the spouse's consent acknowledges the effect of such election and is witnessed by a plan representative or a notary public, or”.

Subsec. (a)(3)(B). Pub. L. 99–514, §1898(b)(5)(A), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “Each plan shall provide to each participant, within the period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35 (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A).”

Subsec. (a)(4). Pub. L. 99–514, §1898(b)(4)(A)(ii), added par. (4). Former par. (4) redesignated (5).

Subsec. (a)(5), (6). Pub. L. 99–514, §1898(b)(4)(A)(ii), (11)(A), redesignated former par. (4) as (5) and inserted in subpar. (A) “if such benefit may not be waived (or another beneficiary selected) and” before “if the plan”. Former par. (5) redesignated (6).

Subsec. (c)(1). Pub. L. 99–514, §1898(b)(15)(B), substituted “survivor annuity for the life of” for “survivor annuity or the life of”.

Pub. L. 99–514, §1898(b)(1)(A), inserted “In the case of an individual who separated from service before the date of such individual's death, subparagraph (A)(ii)(I) shall not apply.”

Subsec. (c)(2). Pub. L. 99–514, §1898(b)(9)(A)(i), substituted “the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 411(a))” for “the account balance of the participant as of the date of death”.

Subsec. (c)(3). Pub. L. 99–514, §1898(b)(9)(A)(ii), added par. (3).

Subsec. (e)(3). Pub. L. 99–514, §1139(b), amended par. (3) generally. Prior to amendment, par. (3) read as follows: “For purposes of paragraphs (1) and (2), the present value of a qualified joint and survivor annuity or a qualified preretirement survivor annuity shall be determined as of the date of the distribution and by using an interest rate not greater than the interest rate which would be used (as of the date of the distribution) by the Pension Benefit Guaranty Corporation for purposes of determining the present value of a lump sum distribution on plan termination.”

Subsec. (f)(1). Pub. L. 99–514, §1898(b)(8)(A), substituted “such participant's accrued benefit” for “the accrued benefit derived from employer contributions”.

Subsec. (f)(2). Pub. L. 99–514, §1898(b)(12)(A), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term ‘annuity starting date’ means the first day of the first period for which an amount is received as an annuity (whether by reason of retirement or disability).”

Subsec. (f)(5). Pub. L. 99–514, §1898(b)(4)(A)(iii), added par. (5) and redesignated former par. (5) as (6).

Subsec. (f)(6), (7). Pub. L. 99–514, §1898(b)(10)(A), added par. (6) and redesignated former par. (6) as (7).

Pub. L. 99–514, §1898(b)(4)(A)(iii), redesignated former par. (5) as (6).

Effective Date of 1996 Amendment

Section 1451(c) of Pub. L. 104–188 provided that: “The amendments made by this section [amending this section and section 1055 of Title 29, Labor] shall apply to plan years beginning after December 31, 1996.”

Effective Date of 1994 Amendment

Amendment by Pub. L. 103–465 applicable to plan years and limitation years beginning after Dec. 31, 1994, except that employer may elect to treat such amendment as effective on or after Dec. 8, 1994, with provisions relating to reduction of accrued benefits, exception, and timing of plan amendment,

Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239 effective as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7863 of Pub. L. 101–239, set out as a note under section 106 of this title.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by section 1139(b) of Pub. L. 99–514 applicable to distributions in plan years beginning after Dec. 31, 1984, except that such amendments shall not apply to any distributions in plan years beginning after Dec. 31, 1984, and before Jan. 1, 1987, if such distributions were made in accordance with the requirements of the regulations issued under the Retirement Equity Act of 1984, Pub. L. 98–397, with additional provisions relating to reductions in accrued benefits, see section 1139(d) of Pub. L. 99–514, set out as a note under section 411 of this title.

Section 1898(b)(4)(C) of Pub. L. 99–514 provided that:

“(i) The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply with respect to loans made after August 18, 1985.

“(ii) In the case of any loan which was made on or before August 18, 1985, and which is secured by a portion of the participant's accrued benefit, nothing in the amendments made by sections 103 and 203 of the Retirement Equity Act of 1984 [sections 103 and 203 of Pub. L. 98–397, enacting this section and amending section 401 of this title and section 1055 of Title 29] shall prevent any distribution required by reason of a failure to comply with the terms of such loan.

“(iii) For purposes of this subparagraph, any loan which is revised, extended, renewed, or renegotiated after August 18, 1985, shall be treated as made after August 18, 1985.

Section 1898(b)(6)(C) of Pub. L. 99–514 provided that: “The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply to plan years beginning after the date of the enactment of this Act [Oct. 22, 1986].”

Section 1898(b)(8)(C) of Pub. L. 99–514, as added by Pub. L. 101–239, title VII, §7862(d)(2), Dec. 19, 1989, 103 Stat. 2434, provided that: “The amendments made by this paragraph [amending this section and section 1055 of Title 29, Labor] shall apply to distributions after the date of the enactment of this Act [Oct. 22, 1986].”

Amendment by section 1898(b)(1)(A), (5)(A), (9)(A), (10)(A), (11)(A), (12)(A), (15)(A), (B) of Pub. L. 99–514 effective as if included in the provision of the Retirement Equity Act of 1984, Pub. L. 98–397, to which such amendment relates, except as otherwise provided, see section 1898(j) of Pub. L. 99–514, set out as a note under section 401 of this title.

Effective Date

Section applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see sections 302 and 303 of Pub. L. 98–397, set out as an Effective Date of 1984 Amendment note under section 1001 of Title 29, Labor.

Plan Amendments Not Required Until January 1, 1998

For provisions directing that if any amendments made by subtitle D [§§1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

I.R.C. § 417 — Definitions and special rules for purposes of minimum survivor annuity requirements · USC 1996 ed., current through 1997-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-417&asof=1997-01-06 · printed Oct 16, 2026

(a) Election to waive qualified joint and survivor annuity or q…
(b) Definition of qualified joint and survivor annuity
(c) Definition of qualified preretirement survivor annuity
(d) Survivor annuities need not be provided if participant and …
(e) Restrictions on cash-outs
(f) Other definitions and special rules

Parallel provisions

ERISA § 205 Joint and survivor / preretirement survivor annuities
ERISA § 203(e) Involuntary cash-outs and present value

Cited by (code & regs)

Treas. Reg. § 1.401(a)-20 Requirements of qualified joint and survivor annu…
Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from…
Treas. Reg. § 1.415(b)-1 Limitations for defined benefit plans.
Treas. Reg. § 1.430(d)-1 Determination of target normal cost and funding t…
Treas. Reg. § 1.417(a)(3)-1 Required explanation of qualified joint and survi…
Treas. Reg. § 1.411(b)(5)-1 Reduction in rate of benefit accrual under a defi…
Treas. Reg. § 1.411(a)(13)-1 Statutory hybrid plans.
Treas. Reg. § 1.436-1 Limits on benefits and benefit accruals under sin…
Treas. Reg. § 1.401(a)(9)-6 Required minimum distributions for defined benefi…
Treas. Reg. § 1.411(d)-3 Section 411(d)(6) protected benefits.
Treas. Reg. § 1.430(h)(2)-1 Interest rates used to determine present value.
Treas. Reg. § 1.411(d)-4 Section 411(d)(6) protected benefits.
I.R.C. § 401 Qualified pension, profit-sharing, and stock bonu…
Treas. Reg. § 1.401(a)(9)-8 Special rules.
Treas. Reg. § 54.4980F-1 Notice requirements for certain pension plan amen…

Treasury Regulations

Treas. Reg. § 1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
Treas. Reg. § 1.417(e)-1 Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
Treas. Reg. § 1.417(e)-1T Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417. (Temporary)

Guidance addressing this section

IRS / Treasury

Notices

Notice 2026-57 Oct 13, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-51 Sep 14, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2026 used under § 417(e)(3)(D), the 24-… (e)(3)(D)
Notice 2026-44 Aug 3, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2026 used under § 417(e)(3)(D), the 24-… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-38 Jul 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2026 used under § 417(e)(3)(D), the 24-m… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-31 Jun 1, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-27 May 18, 2026 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)(e)(3)(e)(3)(B)
Notice 2026-19 Apr 6, 2026 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2026 used under § 417(e)(3)(D), the… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-14 Mar 9, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2026-12 Feb 2, 2026 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-73 Dec 15, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2025 used under § 417(e)(3)(D), th… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-74 Dec 15, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-47 Sep 29, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2025 used under § 417(e)(3)(D), the 2… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-39 Aug 4, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2025 used under § 417(e)(3)(D), the 24-… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-40 Jul 28, 2025 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)(e)(3)(e)(3)(B)
Notice 2025-29 Jun 2, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2025 used under § 417(e)(3)(D), the 24… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-21 May 5, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-17 Mar 31, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2025 used under § 417(e)(3)(D), the… (e)(3)(D)
Notice 2025-14 Mar 3, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2025 used under § 417(e)(3)(D), the … (e)(3)(D)
Notice 2025-13 Feb 3, 2025 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2025-1 Jan 13, 2025 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2024 used under § 417(e)(3)(D), the… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-81 Dec 2, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2024 used under § 417(e)(3)(D), the … (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-76 Nov 4, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-67 Oct 7, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2024 used under § 417(e)(3)(D), the 2… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-62 Sep 3, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2024 used under § 417(e)(3)(D), the 24-… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-59 Aug 5, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2024 used under § 417(e)(3)(D), the 24-… (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-53 Jul 1, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-42 Jun 17, 2024 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… (d)(2)(i)(e)(3)(e)(3)(B)
Notice 2024-34 Apr 29, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-29 Apr 1, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2024 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-21 Feb 5, 2024 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2024 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-4 Jan 8, 2024 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-76 Dec 4, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2023 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-72 Nov 6, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-73 Nov 6, 2023 — Mortality Table for Use in Determining Minimum Present Value for 2024 (e)(3)(e)(3)(B)
Notice 2023-66 Oct 2, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-61 Aug 28, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-53 Aug 7, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2023 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-48 Jul 3, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2023 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-40 May 30, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-33 May 1, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2023 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-25 Apr 3, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2023 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-19 Mar 13, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2023 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-12 Feb 6, 2023 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2023 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2023-5 Jan 9, 2023 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-54 Nov 7, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-40 Oct 3, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-35 Sep 6, 2022 — Notice 2022-35 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under §417(e)(3), and the 24-month averag… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-32 Aug 8, 2022 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2022 used under § 417(e)(3)(D), the 24-… (e)(3)(D)
Notice 2022-22 May 16, 2022 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2023 (e)(3)(e)(3)(B)
Notice 2022-16 May 2, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-14 Apr 4, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-7 Feb 7, 2022 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2022-2 Jan 10, 2022 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-62 Dec 6, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2021 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-60 Nov 8, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-54 Oct 12, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2021 used under § 417(e)(3)(D), th… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-44 Aug 2, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2021 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-37 Jun 28, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-33 Jun 7, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-27 May 3, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-22 Mar 23, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-16 Mar 8, 2021 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-9 Feb 1, 2021 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2021 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2021-3 Jan 11, 2021 — Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans
Notice 2020-85 Dec 14, 2020 — Updated Mortality Improvement Rates and Static Mortality Tables for Defined Benefit Pension Plans for 2022 (e)(3)(e)(3)(B)
Notice 2020-60 Aug 31, 2020 — The notice provides procedures for the election of alternative minimum funding standards for defined benefit pension plans sponsored by community newspapers un… (e)(3)(D)
Notice 2020-64 Aug 31, 2020 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2020-57 Aug 3, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2020 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2020-45 Jun 29, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2020 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2020-37 Jun 1, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2020 used under § 417(e)(3)(D), the 24-m… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2020-27 May 4, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2020 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2020-11 Mar 9, 2020 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2020 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2019-61 Dec 2, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2019 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2019-56 Nov 4, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2019 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2019-26 Apr 8, 2019 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (e)(3)(e)(3)(B)
Notice 2019-21 Apr 1, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2019 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2019-16 Mar 4, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2019 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2019-13 Feb 19, 2019 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2019 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2018-22 Apr 2, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2018 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2018-11 Mar 12, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2018-16 Mar 5, 2018 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2018 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2018-2 Jan 8, 2018 — This notice sets forth the updated mortality improvement rates and static mortality tables that are used for purposes of determining minimum funding requiremen… (e)(3)(e)(3)(B)
Notice 2017-76 Dec 26, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2017 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-69 Nov 27, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2017 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-60 Oct 23, 2017 — This notice sets forth the mortality table that is used for purposes of determining minimum present value under § 417(e)(3) of the Internal Revenue Code for 20… (e)(3)(e)(3)(B)
Notice 2017-50 Oct 10, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2017 used under § 417(e)(3)(D), th… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-43 Sep 5, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2017 used under § 417(e)(3)(D), the 2… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-44 Sep 5, 2017 — The notice provides model amendments that a sponsor of a qualified defined benefit plan may use to amend its plan document to offer bifurcated benefit distribu… (e)(e)(1)(e)(3)
Notice 2017-39 Jul 31, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2017 used under § 417(e)(3)(D), the 24-… (e)(3)(D)
Notice 2017-34 Jun 26, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2017 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-31 May 30, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2017 used under § 417(e)(3)(D), the 24-m… (e)(3)(D)
Notice 2017-27 May 8, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2017 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-22 Mar 27, 2017 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2017 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-18 Feb 27, 2017 — 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… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2017-13 Feb 6, 2017 — 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 … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-78 Dec 27, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2016 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-61 Nov 14, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2016 used under § 417(e)(3)(D), the … (e)(3)(D)
Notice 2016-54 Oct 3, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2016 used under § 417(e)(3)(D), th… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-50 Sep 19, 2016 — This notice provides updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code (Code) and … (e)(3)(e)(3)(B)
Notice 2016-47 Aug 29, 2016 — This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-46 Aug 1, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2016 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-38 Jun 27, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2016 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-33 May 31, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2016 used under § 417(e)(3)(D), the 24-m… (e)(3)(D)
Notice 2016-29 May 2, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2016 used under § 417(e)(3)(D), the 24… (e)(3)(D)
Notice 2016-25 Mar 28, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2016 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-18 Feb 29, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2016 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2016-7 Feb 1, 2016 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for January 2016 used under § 417(e)(3)(D), the … (e)(3)(D)
Notice 2015-85 Dec 28, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2015 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-80 Nov 30, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2015 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-71 Oct 26, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2015 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-61 Sep 28, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2015 used under § 417(e)(3)(D), th… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-55 Aug 24, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2015 used under § 417(e)(3)(D), the 2… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-53 Aug 17, 2015 — This notice provides updated static mortality tables to be used for defined benefit pension plans for purposes of calculating the funding target and other item… (e)(3)(e)(3)(B)
Notice 2015-50 Jul 27, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2015 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-42 Jun 29, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for June 2015 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-39 Jun 1, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for May 2015 used under § 417(e)(3)(D), the 24-m… (e)(3)(D)
Notice 2015-31 Apr 27, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for March 2015 used under § 417(e)(3)(D), the 24… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-24 Mar 30, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for February 2015 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-19 Mar 2, 2015 — This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2015-5 Feb 2, 2015 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2014 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-78 Dec 29, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for November 2014 used under § 417(e)(3)(D), the… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-73 Dec 1, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for October 2014 used under § 417(e)(3)(D), the … (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-62 Oct 27, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for September 2014 used under § 417(e)(3)(D), th… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-50 Sep 29, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for August 2014 used under § 417(e)(3)(D), the 2… (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-48 Sep 2, 2014 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for July 2014 used under § 417(e)(3)(D), the 24-… (e)(3)(e)(3)(A)(ii)(II)
Notice 2014-43 Jul 28, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2014; the 24-month average segment rates; t… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-41 Jun 30, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2014; the 24-month average segment rates; t… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-19 Apr 21, 2014 — The purpose of this notice is to provide guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U… (a)(4)
Notice 2014-16 Mar 31, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in March 2014; the 24-month average segment rates; … (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2014-8 Jan 27, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2014; the 24 month average segment rates… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-85 Dec 23, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in December 2013; the 24-month average segment rate… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-75 Dec 2, 2013 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-66 Nov 12, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2013; the 24-month average segment rates… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-58 Sep 30, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in September 2013; the 24-month average segment rat… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-52 Aug 26, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in August 2013; the 24-month average segment rates;… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-49 Aug 5, 2013 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… (d)(e)(3)(e)(3)(B)
Notice 2013-46 Jul 29, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in July 2013; the 24-month average segment rates; t… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-37 Jun 24, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in June 2013; the 24-month average segment rates; t… (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-28 May 6, 2013 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in April 2013; the 24-month average segment rates; … (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-6 Mar 4, 2013 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2013-2 Feb 4, 2013 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-78 Dec 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-66 Dec 3, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-56 Sep 24, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-53 Aug 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-47 Jul 30, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-43 Jun 25, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-36 May 29, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-28 Apr 23, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-24 Mar 26, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-16 Feb 27, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2012-10 Jan 30, 2012 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-100 Dec 27, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-93 Nov 28, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-84 Oct 24, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-75 Oct 3, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-67 Aug 22, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-59 Aug 1, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-49 Jun 27, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-41 May 23, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-33 May 9, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-22 Mar 21, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2011-13 Feb 28, 2011 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-93 Dec 27, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-76 Nov 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-70 Nov 1, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-61 Oct 4, 2010 — Weighted average interest-rate update; corporate bond indices; 30-year Treasury securities; segment rates.This notice contains updates for the corporate bond w… (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-47 Jun 28, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-40 May 24, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-36 Apr 26, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-24 Mar 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-20 Feb 22, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2010-14 Feb 1, 2010 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-96 Dec 28, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-88 Nov 23, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-76 Oct 26, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-77 Oct 5, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-56 Jun 22, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-45 Jun 1, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-39 May 4, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-20 Mar 23, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2009-2 Jan 26, 2009 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-112 Dec 22, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-105 Dec 1, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-93 Oct 27, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-85 Oct 20, 2008 — This notice provides updated static mortality tables to be used in applying the minimum funding requirements to single employer defined benefit pension plans t… (d)(1)(e)(3)(e)(3)(B)
Notice 2008-75 Sep 22, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-69 Aug 25, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-65 Jul 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-53 Jun 30, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-50 May 27, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-45 Apr 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-37 Mar 24, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-24 Feb 25, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2008-17 Jan 28, 2008 — Weighted average interest rate update; corporate bond indices; 30-year Treasury Securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2007-101 Dec 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2007-91 Nov 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2007-81 Oct 29, 2007 — Interest rate modifications; Pension Protection Act of 2006; targeted segments. As required by section 430(h)(2) of the Code, as added by the Pension Protectio… (e)(3)
Notice 2007-82 Oct 29, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … (d)(3)(e)(1)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2007-75 Sep 24, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2007 and the resul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-68 Aug 27, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2007 and the resultin… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-61 Jul 23, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for July 2007 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-51 Jun 25, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for June 2007 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-33 May 21, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2007 and the resulting p… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-32 Apr 23, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2007 and the resulting… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-27 Mar 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for March 2007 and the resulting… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-20 Feb 26, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2007 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2007-12 Jan 29, 2007 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for January 2007 and the resulti… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-111 Dec 26, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2006 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-104 Nov 27, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2006 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-94 Oct 23, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2006 and the resulti… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-80 Oct 2, 2006 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2006 and the resul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-74 Aug 28, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for August 2006 and the resulting permissible range of i… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-66 Jul 24, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for July 2006 and the resulting permissible range of int… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-55 Jun 19, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for June 2006 and the resulting permissible range of int… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-49 May 30, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for May 2006 and the resulting permissible range of inte… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-39 Apr 24, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for April 2006 and the resulting permissible range of in… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-19 Feb 27, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for February 2006 and the resulting permissible range of… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2006-8 Jan 30, 2006 — Weighted average interest rate update; 30-year Treasury securities. The weighted average interest rate for January 2006 and the resulting permissible range of … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-96 Dec 27, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2005 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-72 Nov 21, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2005 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-67 Oct 3, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2005 and the resul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-63 Aug 29, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2005 and the resultin… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-54 Jul 25, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for July 2005 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-46 Jun 27, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for June 2005 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-39 May 23, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2005 and the resulting p… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-34 Apr 25, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for April 2005 and the resulting… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-26 Mar 21, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for March 2005 and the resulting… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-19 Feb 28, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for February 2005 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2005-9 Jan 24, 2005 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for January 2005 and the resulti… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-82 Dec 20, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for December 2004 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-78 Nov 29, 2004 — Actuarial assumptions; distributions under section 101 of Pension Funding Equity Act of 2004. This notice provides guidance in question and answer format on th… (e)(3)
Notice 2004-77 Nov 22, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for November 2004 and the result… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-69 Oct 25, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2004 and the resulti… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-60 Oct 4, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2004 and the resul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-56 Aug 30, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for August 2004 and the resultin… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-51 Jul 26, 2004 — Weighted average interest rate update; corporate bond indexes; 30-year Treasury securities. The weighted average interest rate for July 2004 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-42 Jun 21, 2004 — Weighted average interest rate update; corporate bond indexes; 30-year Treasury securities. The weighted average interest rate for June 2004 and the resulting … (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-40 Jun 7, 2004 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for May 2004 and the resulting p… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-32 May 3, 2004 — Weighted average interest rate update. The weighted average interest rate for April 2004 and the resulting permissible range of interest rates used to calculat… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-24 Mar 29, 2004 — Weighted average interest rate update. The weighted average interest rate for March 2004 and the resulting permissible range of interest rates used to calculat… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-14 Mar 1, 2004 — Weighted average interest rate update. The weighted average interest rate for February 2004 and the resulting permissible range of interest rates used to calcu… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2004-3 Feb 2, 2004 — Weighted average interest rate update. The weighted average interest rate for January 2004 and the resulting permissible range of interest rates used to calcul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2026-26 — Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates (e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)

Treasury Decisions

T.D. 9987 Feb 5, 2024 — These regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. These regulations pr… (d)(d)(1)(d)(1)(i)(A)(d)(10)(ii)(d)(2)(ii)(A)(d)(2)(ii)(C)
T.D. 9783 Sep 26, 2016 — These final regulations change the regulations regarding the minimum present value requirements for defined benefit plan distributions to permit plans to simpl… (b)(e)(e)(1)(e)(2)(e)(3)(e)(3)(A)
T.D. 9743 Nov 30, 2015 — These final regulations permit a statutory hybrid plan with an interest crediting rate that is not permitted under the final hybrid plan regulations to be amen… (e)(3)(D)
T.D. 9256 Apr 17, 2006 — Final regulations under section 417 of the Code concern content requirements applicable to explanations of qualified joint and survivor annuities and qualified…
T.D. 9076 Sep 22, 2003 — Final regulations under section 417(a)(7) of the Code relate to a special rule which permits the required written explanations of certain benefits to be provid… (a)(a)(1)(a)(2)(a)(3)(a)(3)(A)(a)(6)

Final Rules

89 FR 3552 Jan 19, 2024 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions (d)(d)(1)(d)(1)(i)(A)(d)(10)(ii)(d)(2)(ii)(A)(d)(2)(ii)(C)
81 FR 62359 Sep 9, 2016 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans (b)(d)(d)(1)(d)(6)(e)(e)(1)
75 FR 64123 Oct 19, 2010 — Hybrid Retirement Plans (d)(4)(e)(e)(3)(e)(3)(D)(e)(3)(D)(ii)

Proposed Rules

88 FR 41047Proposed Jun 23, 2023 — Corporate Bond Yield Curve for Determining Present Value Comments due Aug 22, 2023 (e)(3)(e)(3)(C)(e)(3)(D)
87 FR 80501Proposed Dec 30, 2022 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents Comments due Mar 30, 2023 (a)(2)(a)(2)(A)(b)
87 FR 25161Proposed Apr 28, 2022 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans Comments due Jun 9, 2022 (e)(3)(e)(3)(B)
81 FR 95911Proposed Dec 29, 2016 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (e)(3)(e)(3)(B)
81 FR 85190Proposed Nov 25, 2016 — Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions Comments due Feb 23, 2017 (d)(d)(1)(d)(1)(i)(d)(6)(e)(e)(1)
77 FR 14321Proposed Mar 9, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans; Correction
77 FR 5454Proposed Feb 3, 2012 — Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options Under Defined Benefit Pension Plans Comments due May 3, 2012 (d)(d)(1)(d)(4)(d)(6)(e)(e)(1)
75 FR 64197Proposed Oct 19, 2010 — Additional Rules Regarding Hybrid Retirement Plans Comments due Jan 12, 2011 (e)(e)(3)
REG-107318-08Proposed Nov 10, 2008 — Proposed regulations provide that the notice required under section 411(a)(11) of the Code to be provided to a participant of his or her right, if any, to defe… (a)(1)(A)(a)(3)(A)(a)(6)(A)(b)(c)(2)(ii)(d)(2)(i)
REG-152914-04Proposed Feb 28, 2005 — Proposed regulations under section 417 of the Code would revise final regulations (T.D. 9099, 2004-2 I.R.B. 255) under section 417(a)(3) concerning content req… (a)(a)(3)(a)(7)(b)(3)(vi)(d)(d)(2)

Revenue Rulings

Rev. Rul. 2019-19 Sep 3, 2019 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amou… (e)(3)(D)
Rev. Rul. 2012-3 Feb 21, 2012 — Application of survivor annuity requirements to deferred annuity contracts under a defined contribution plan. This ruling describes how the qualified joint and… (a)(a)(1)(a)(1)(A)(a)(2)(a)(3)(a)(3)(A)
Rev. Rul. 2007-67 Nov 26, 2007 — Mortality tables; single sum distributions; section 417(e)(3) of the Code. This ruling pertains to the mortality table to be used when calculating a single sum… (e)(3)

Announcements

Ann. 2004-58 Jul 19, 2004 — Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effect… (a)(3)(c)(d)(e)(3)

PBGC

Final Rules

85 FR 55587 Sep 9, 2020 — Lump Sum Payment Assumptions (e)(3)(e)(3)(B)(e)(3)(C)

Proposed Rules

84 FR 51490Proposed Sep 30, 2019 — Lump Sum Payment Assumptions Comments due Nov 29, 2019 (e)(e)(3)(e)(3)(B)(e)(3)(C)
79 FR 18483Proposed Apr 2, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans Comments due Jun 2, 2014 (e)(e)(3)

Also cited in 125 other documents

IRS / Treasury

Proposed Rules

91 FR 53803Proposed Aug 20, 2026 — Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Plans (e)(3)(e)(3)(D)(iii)
87 FR 10504Proposed Feb 24, 2022 — Required Minimum Distributions Comments due May 25, 2022 (c)(2)(e)(e)(3)(e)(3)(C)
81 FR 40548Proposed Jun 22, 2016 — Deferred Compensation Plans of State and Local Governments and Tax-Exempt Entities Comments due Sep 20, 2016 (e)(3)(B)(e)(3)(C)
79 FR 56305Proposed Sep 19, 2014 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans Comments due Dec 18, 2014 (e)(3)(D)
77 FR 37349Proposed Jun 21, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Comments due Aug 20, 2012 (f)(2)
77 FR 5443Proposed Feb 3, 2012 — Longevity Annuity Contracts Comments due May 3, 2012 (c)(2)
REG-148681-09Proposed Mar 15, 2010 — The Department of Labor and the Department of the Treasury (the “Agencies”) are currently reviewing the rules under the Employer Retirement Income Security Act…
75 FR 5253Proposed Feb 2, 2010 — Request for Information Regarding Lifetime Income Options for Participants and Beneficiaries in Retirement Plans Comments due May 3, 2010
REG-148326-05Proposed Dec 22, 2008 — Proposed regulations address the calculation of amounts includible in income under section 409A(a) of the Code and the additional taxes imposed by such section… (e)(3)(A)(ii)(I)
REG-110136-07Proposed Apr 28, 2008 — Proposed regulations under section 4980F of the Code provide guidance relating to a plan amendment that is permitted to be effective before the plan amendment’… (e)(3)(e)(3)(B)
REG-104946-07Proposed Mar 17, 2008 — Proposed regulations provide guidance under sections 411(a)(13) and 411(b)(5) of the Code, which were added by the Pension Protection Act of 2006. Section 411(… (d)(4)(e)(e)(3)
REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… (e)(e)(3)(e)(3)(D)(iii)
REG-113891-07Proposed Oct 15, 2007 — Part IV. Items of General Interest (e)(e)(3)(f)(2)(f)(2)(A)(i)(f)(2)(A)(ii)
REG-143601-06Proposed Jun 11, 2007 — Proposed regulations under section 430 of the Code provide generally applicable mortality tables to be used in determining present value or making any computat… (e)(e)(3)(e)(3)(B)(i)
REG-124988-05Proposed Dec 19, 2005 — Proposed regulations under section 412 of the Code provide guidance regarding mortality tables to be used in determining the current liability of a qualified d… (e)(e)(3)(A)(ii)(I)
REG-156518-04Proposed Sep 19, 2005 — Proposed regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules. A public hearing is scheduled for December 6, 200… (b)(3)(iv)
REG-138362-04Proposed Aug 15, 2005 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… (a)(2)(a)(3)
REG-130241-04Proposed Jul 5, 2005 — Proposed regulations under section 415 of the Code contain proposed amendments to regulations regarding limitation on benefits and contributions under qualifie… (b)(c)(d)(d)(1)(d)(2)(d)(3)
REG-114726-04Proposed Nov 22, 2004 — Proposed regulations under section 401(a) of the Code provide rules permitting distributions to be made from a pension plan under a phased retirement program a… (c)(1)(v)
REG-128309-03Proposed Apr 19, 2004 — Proposed regulations under section 411(d)(6) of the Code provide guidance on the conditions under which a plan amendment may eliminate or reduce an early retir… (a)(3)(e)(3)(A)(ii)(I)(e)(3)(A)(ii)(II)

Notices

Notice 2026-34 Jun 1, 2026 — 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans (d)(3)(e)(3)(e)(3)(A)(ii)(II)(e)(3)(D)
Notice 2024-82 Dec 23, 2024 — This notice sets forth the 2024 Required Amendments List (2024 RA List). The 2024 RA List applies to individually designed plans qualified under section 401(a)… (e)(3)
Notice 2024-55 Jul 8, 2024 — Certain Exceptions to the 10 Percent Additional Tax Under Code Section 72(t)
Notice 2022-62 Dec 5, 2022 — 2022 Required Amendments List for Individually Designed Qualified and Section 403(b) Plans (e)(3)
Notice 2020-80 Nov 16, 2020 — Request for Comments Regarding Protection of Annuity and Spousal Rights Under Section 205 of ERISA with Respect to a Terminating § 403(b) Plan Funded Through t…
Notice 2020-51 Jul 13, 2020 — This notice provides guidance relating to the waiver in 2020 of required minimum distributions (RMDs) from certain retirement plans and IRAs due to the amendme…
Notice 2019-18 Mar 25, 2019 — This notice is to inform taxpayers that the Department of the Treasury and the Internal Revenue Service no longer intend to amend the required minimum distribu…
Notice 2017-72 Dec 26, 2017 — This notice contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualificati… (e)(e)(3)
Notice 2017-37 Jul 17, 2017 — This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative Li…
Notice 2016-80 Dec 27, 2016 — This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualificati… (e)(3)
Notice 2015-84 Dec 28, 2015 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur…
Notice 2015-49 Jul 27, 2015 — This notice informs taxpayers that the Treasury Department and the IRS intend to amend the required minimum distribution regulations under § 401(a)(9) of the I…
Notice 2014-77 Dec 22, 2014 — This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007–44…
Notice 2013-84 Dec 23, 2013 — This notice contains the 2013 Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007–44… (e)(3)(B)
Notice 2012-76 Dec 27, 2012 — This notice contains the 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (e)(3)(e)(3)(B)(e)(3)(D)(i)
Notice 2012-61 Oct 15, 2012 — This notice provides guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments… (e)(3)
Notice 2011-97 Dec 27, 2011 — This notice contains the 2011 Cumulative List of Changes in Plan Qualification Requirements (2011 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (e)(3)(e)(3)(B)(e)(3)(D)(i)
Notice 2010-90 Dec 27, 2010 — This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements (2010 Cumulative List) described in section 4 of Rev. Proc. 2007-44… (a)(3)(e)(3)(e)(3)(B)(e)(3)(D)(i)
Notice 2009-97 Dec 28, 2009 — This notice extends the deadline for amending qualifed retirement plans to meet certain requirements of the Code that were added by the Pension Protection Act … (a)(e)
Notice 2009-98 Dec 28, 2009 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (a)(3)(e)(3)(e)(3)(A)(ii)(I)(e)(3)(D)(i)
Notice 2009-82 Oct 13, 2009 — Guidance on 2009 required minimum distributions. This notice provides guidance and transition relief relating to the waiver of 2009 required minimum distributi…
Notice 2008-108 Dec 15, 2008 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-2 C.B. 54, pertaining to the… (a)(3)(e)(3)(e)(3)(A)(ii)(I)
Notice 2008-30 Mar 24, 2008 — Distributions; various issues; Pension Protection Act of 2006 (PPA ’06). This notice provides guidance in the form of questions and answers with respect to cer… (a)(a)(3)(i)(b)(b)(3)(iv)(c)(e)
Notice 2007-94 Dec 17, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to … (a)(3)(e)(3)(A)(ii)(I)(g)
Notice 2007-7Modified Jan 29, 2007 — Distribution issues; multiple issues; Pension Protection Act of 2006. This notice provides guidance in the form of questions and answers with respect to certai… (d)(2)(i)(e)(3)
Modified by Notice 2009-82; Modified by Notice 2007-99
Notice 2007-6 Jan 16, 2007 — Cash balance defined benefit pension plans; transition rules; request for comments. This notice announces that the Service is beginning to process determinatio… (e)(e)(3)
Notice 2007-3Modified Jan 8, 2007 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66, 2005-2 C.B. 509, pertaining to th… (a)(3)(e)(3)(A)(ii)(I)
Modified by Notice 2007-69
Notice 2006-89Modified Oct 23, 2006 — Section 906 of Pension Protection Act of 2006; transition rule. This notice provides transition relief for plans of Indian tribal governments to comply with th…
Modified by Notice 2007-67
Notice 2005-101 Dec 27, 2005 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2005-66 pertaining to the statutory, regul… (e)(3)(A)(ii)(I)
Notice 2005-95 Dec 19, 2005 — Plan amendments; retroactive annuity starting date; elective deferrals. This notice clarifies the interaction of the amendment timing deadlines for plans quali…
Notice 2005-5 Jan 18, 2005 — Automatic rollover; section 657 of Economic Growth Tax Relief and Reconciliation Act of 2001. This notice provides guidance in question and answer format on th… (b)(2)(i)(e)
Notice 2004-84Modified Dec 27, 2004 — Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Announcement 2004-71, 2004-40 I.R.B. 569, pertaining … (a)(7)(A)
Modified by Notice 2005-95
Notice 2003-80 Dec 22, 2003 — Weighted average interest rate update. The weighted average interest rate for December 2003 and the resulting permissible range of interest rates used to calcu… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2003-74 Nov 24, 2003 — Weighted average interest rate update. The weighted average interest rate for November 2003 and the resulting permissible range of interest rates used to calcu… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2003-61 Oct 20, 2003 — Weighted average interest rate update. The weighted average interest rate for October 2003 and the resulting permissible range of interest rates used to calcul… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2003-63 Sep 22, 2003 — Weighted average interest rate update. The weighted average interest rate for September 2003 and the resulting permissible range of interest rates used to calc… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2003-58 Sep 2, 2003 — Weighted average interest rate update. The weighted average interest rate for August 2003 and the resulting permissible range of interest rates used to calcula… (d)(3)(e)(1)(e)(3)(A)(ii)(II)
Notice 2003-48 Jul 28, 2003 — Weighted average interest rate update. The weighted average interest rate for July 2003 and the resulting permissible range of interest rates used to calculate… (d)(3)(e)(1)(e)(3)(A)(ii)(II)

Treasury Decisions

T.D. 10033 Sep 29, 2025 — These final regulations provide guidance for retirement plans that permit participants who have attained age 50 to make additional elective deferrals (catch-up… (e)(3)(D)
T.D. 9986 Jan 29, 2024 — These regulations specify the methodology for constructing the corporate bond yield curve that is used to derive the interest rates used in calculating present… (e)(3)(e)(3)(C)(e)(3)(D)
T.D. 9601 Mar 4, 2013 — Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or re… (f)(2)
T.D. 9319 Apr 30, 2007 — Final regulations contain amendments to the regulations under section 415 of the Code regarding limitation on benefits and contributions under qualified plans.… (b)(c)(d)(d)(1)(d)(2)(d)(3)
T.D. 9294 Nov 27, 2006 — Final regulations under section 401 of the Code set forth standards for electronic systems that make use of an electronic medium to provide a notice to a recip… (a)(2)
T.D. 9219 Sep 19, 2005 — Final regulations under section 411(d)(6) of the Code provide guidance relating to the anti-cutback rules and the notification requirements under section 4980F. (a)(3)(a)(7)(b)(3)(ii)(b)(3)(iv)(e)(e)(3)(A)(ii)(I)
T.D. 9130 Jun 28, 2004 — Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits… (e)

Final Rules

89 FR 58886 Jul 19, 2024 — Required Minimum Distributions (c)(2)(e)(e)(3)(e)(3)(C)
89 FR 2127 Jan 12, 2024 — Corporate Bond Yield Curve for Determining Present Value (e)(3)(e)(3)(C)(e)(3)(D)
88 FR 72357 Oct 20, 2023 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (e)(3)(e)(3)(B)
82 FR 46388 Oct 5, 2017 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans (e)(e)(3)(e)(3)(B)
80 FR 70680 Nov 16, 2015 — Transitional Amendments To Satisfy the Market Rate of Return Rules for Hybrid Retirement Plans (e)(3)(D)
79 FR 56442 Sep 19, 2014 — Additional Rules Regarding Hybrid Retirement Plans (e)(e)(3)(e)(3)(D)(e)(3)(D)(ii)
79 FR 37633 Jul 2, 2014 — Longevity Annuity Contracts (c)(2)
77 FR 66915 Nov 8, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy (f)(2)

Revenue Rulings

Rev. Rul. 2024-1 Jan 8, 2024 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (e)(3)(D)
Rev. Rul. 2023-21 Dec 4, 2023 — Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and o… (e)(3)(D)
Rev. Rul. 2020-23 Nov 16, 2020 — Under the situations in the revenue ruling, the plan is terminated in accordance with the rules of § 1.403(b)-10(a). Distribution of an individual custodial ac…
Rev. Rul. 2017-22 Nov 27, 2017 — This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, effect… (e)(3)(D)
Rev. Rul. 2012-4 Feb 21, 2012 — Rollover from qualified defined contribution plan to qualified defined benefit plan to obtain additional annuity. This ruling describes whether a qualified def… (a)(3)(a)(7)(e)(e)(3)(e)(3)(B)(e)(3)(C)
Rev. Rul. 2008-40Modified Jul 28, 2008 — Transfer of amounts; nonqualified foreign trust; transition relief. This ruling provides that the transfer of amounts from a trust under a plan qualified under…
Modified by Notice 2012-6
Rev. Rul. 2004-12 Feb 17, 2004 — Plan qualification; rollovers. This ruling describes a situation where an eligible retirement plan separately accounts for amounts attributable to rollover con…

Revenue Procedures

Rev. Proc. 2023-37 Dec 18, 2023 — This revenue procedure sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, an…
Rev. Proc. 2021-30Modified Aug 2, 2021 — Rev. Proc. 2021-30 adds two new benefit overpayment correction methods that encourage employers to avoid seeking recoupment of benefit overpayments made to par… (e)(3)
Modified by Notice 2024-77
Rev. Proc. 2019-19Superseded May 6, 2019 — This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs …
Superseded by Rev. Proc. 2021-30
Rev. Proc. 2018-52 Oct 15, 2018 — The revenue procedure modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”… (e)(3)
Rev. Proc. 2017-41Superseded Jul 17, 2017 — This revenue procedure modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisor…
Superseded by Rev. Proc. 2023-37
Rev. Proc. 2016-51 Oct 17, 2016 — This revenue procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements o… (e)(3)
Rev. Proc. 2015-36 Jul 6, 2015 — This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance …
Rev. Proc. 2011-49Modified Oct 31, 2011 — 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 t…
Modified by Rev. Proc. 2013-6; Modified by Ann. 2013-37; Modified by Rev. Proc. 2012-6; Modified by Ann. 2012-3
Rev. Proc. 2008-50 Sep 2, 2008 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio… (e)(3)(e)(3)(A)(ii)(I)
Rev. Proc. 2006-27Superseded May 30, 2006 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (… (e)(3)
Superseded by Rev. Proc. 2008-50
Rev. Proc. 2005-23Modified May 2, 2005 — Retroactive payment of benefits; remedial amendment period; determination letters. This document contains procedures to limit the retroactive application of th…
Modified by Rev. Proc. 2005-76
Rev. Proc. 2003-72 Sep 22, 2003 — EP determination letters; extension of application deadline for certain pre-approved plans. This procedure extends the deadline for filing EP determination let… (e)

Announcements

Ann. 2011-78 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a gover…
Ann. 2011-79 Dec 19, 2011 — This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indi…
Ann. 2004-33 May 3, 2004 — Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pert…

PBGC

Final Rules

85 FR 72565 Nov 13, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 65224 Oct 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 57123 Sep 15, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
85 FR 49595 Aug 14, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 42706 Jul 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 36153 Jun 15, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
85 FR 29323 May 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 20829 Apr 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 15376 Mar 18, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
85 FR 8396 Feb 14, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (e)(3)
85 FR 2303 Jan 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 68043 Dec 13, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
84 FR 62449 Nov 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 55055 Oct 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 48272 Sep 13, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
84 FR 41635 Aug 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 33692 Jul 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 27713 Jun 14, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
84 FR 21698 May 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 15107 Apr 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
84 FR 9454 Mar 15, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (e)(3)
84 FR 3983 Feb 14, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits (e)(3)
82 FR 60800 Dec 22, 2017 — Missing Participants (e)(3)
79 FR 70090 Nov 25, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans (e)(e)(3)

Proposed Rules

81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016 (e)(3)
76 FR 67105Proposed Oct 31, 2011 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 Comments due Dec 30, 2011 (e)(e)(3)

Technical Updates

PBGC Tech. Update 07-4 Aug 31, 2007 — Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II) (e)

Department of Labor (EBSA)

Final Rules

85 FR 59132 Sep 18, 2020 — Pension Benefit Statements-Lifetime Income Illustrations (e)(3)(e)(3)(B)(e)(3)(C)

Proposed Rules

78 FR 26727Proposed May 8, 2013 — Pension Benefit Statements Comments due Jul 8, 2013 (e)(3)(B)(e)(3)(C)

Tax Court (5) · DOL/Federal (0)

U.S. Tax Court (5)

Rulings that address this provision

Pizza Pro Equipment Leasing, Inc. v. Commissioner, 147 T.C. No. 14 U.S. Tax Court · Nov 17, 2016
Cites (b) (e)(3)(A)(ii)(I) · Treas. Reg. § 1.417(e)-1 · Text when decided
Charles P. Stepnowski v. Commissioner, 124 T.C. No. 12 U.S. Tax Court · Apr 26, 2005
Cites (e) (e)(2) (e)(3) (e)(3)(B) · Treas. Reg. § 1.417(e)-1 · Text when decided

Also cite this provision (3)

Michael J. Barkley v. Commissioner, T.C. Memo. 2004-287 U.S. Tax Court · Dec 28, 2004 Rule 155 computation
Cites (f)(1) · Text when decided
A. C. Green Electrical Contractors, Inc. v. Commissioner, T.C. Memo. 1997-556 U.S. Tax Court · Dec 22, 1997 Rule 155 computation
Cites (b) · Text when decided
Alfred E. Gallade v. Commissioner, 106 T.C. No. 20 U.S. Tax Court · May 28, 1996 Rule 155 computation
Text when decided

Private Letter Rulings (11)

Rulings primarily about this provision

PLR 201803006 Jan 19, 2018 — Defined Benefit Plan UIL 411.03-01, 417.05-00 (e) (e)(3) (e)(3)(C)
PLR 201617006 Apr 22, 2016 — Accrued Benefit Requirements UIL 411.03-00 (e)(3)
PLR 201434028 Aug 22, 2014 — Required Distributions UIL 401.06-00, 401.06-01 (a) (a)(6) (e)
PLR 201424031 Jun 13, 2014 — Required Distributions UIL 401.06-00, 401.06-01 (a) (a)(6) (e)
PLR 201422029 May 30, 2014 — In General UIL 401.06-01 (a) (e)
PLR 201422030 May 30, 2014 — In General UIL 401.06-01 (a) (e)
PLR 201422028 May 30, 2014 — In General UIL 401.06-01 (a) (e)

Also cite this provision (4)

PLR 202538004 Sep 19, 2025 — Employee Dies Before Entire Interest Distributed UIL 401.06-02 (a)(1)
PLR 202408002 Feb 23, 2024 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) UIL 72.00-00, 401.29-00, 415.01-00 (e)(3)
PLR 201605006 Jan 29, 2016 — Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) UIL 401.04-00, 401.04-03 (e) (e)(3)
PLR 201422031 May 30, 2014 — In General UIL 401.06-01 (a) (a)(6) (e)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

Effective	Through	Source	Amended by
Jan 4, 1995	Jan 5, 1997	USC 1994 ed., current through 1995-01-04 run 49	Pub. L. 103-465	View
Jan 6, 1997	Jan 25, 1998	USC 1996 ed., current through 1997-01-06 run 59	Pub. L. 104-188	View · Redline (sign in)
Jan 26, 1998	Jan 5, 2003	USC 1997 ed., current through 1998-01-26 run 62	Pub. L. 105-34	View · Redline (sign in)
Jan 6, 2003	Jan 2, 2007	USC 2002 ed., current through 2003-01-06 run 82	Pub. L. 107-147	View · Redline (sign in)
Jan 3, 2007	Jan 7, 2008	USC 2006 ed., current through 2007-01-03 run 97	Pub. L. 109-280	View · Redline (sign in)
Jan 8, 2008	Jan 4, 2009	USC 2007 ed., current through 2008-01-08 run 101	Pub. L. 109-280	View · Redline (sign in)
Jan 5, 2009	Jan 14, 2013	USC 2008 ed., current through 2009-01-05 run 104	Pub. L. 110-458	View · Redline (sign in)
Jan 15, 2013	Jan 4, 2015	USC 2013 ed., current through 2014-01-16 run 13	Pub. L. 112-141	View · Redline (sign in)
Jan 5, 2015	current	USC 2024 ed., current through 2025-01-06 run 1	Pub. L. 113-295	View · Redline (sign in)

Provision-level history (blame)

I.R.C. § 417

References in Text

Amendments

Effective Date of 1996 Amendment

Effective Date of 1994 Amendment

Effective Date of 1989 Amendment

Effective Date of 1988 Amendment

Effective Date of 1986 Amendment

Effective Date

Plan Amendments Not Required Until January 1, 1998

Plan Amendments Not Required Until January 1, 1989

On this page

Parallel provisions

Cited by (code & regs)

Treasury Regulations

Guidance addressing this section

IRS / Treasury

PBGC

IRS / Treasury

PBGC

Department of Labor (EBSA)

U.S. Tax Court (5)

Private Letter Rulings (11)