Notice 2009-77 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 5, 2009
…y be made under § 430(h)(2)(G)(iv) to use the segment rates without applying the transitional rule. Notice 2007-81, 2007-2 C.B. 899, provides guidelines for determining the monthly corporate bond yield curve, the 24-month average corporate bond segment rates, and the funding transitional segment rates used to compute t…
Notice 2012-64 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond … IRCNoticesOct 29, 2012related by meaning
EMPLOYEE PLANS
Notice 2012-64 Notice 2012-64
Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in October 2012; the 24-month average segment rates; the fu…
Ann. 2009-89 — Remedial amendment period and reliance for section 403(b) plans. This announcement provides for a remedial amendment period and reliance for employers that, pu… IRCAnnouncementsDec 28, 2009
…lan with a favorable opinion letter or apply for an individual determination letter when available.
Notice 2009-3, 2009-2 I.R.B. 250, provides relief during 2009 with respect to the requirement in the regulations to have a written § 403(b) plan in place by January 1, 2009. The Service will not treat a § 403(b) plan as …
Notice 2009-3 — This notice provides relief during 2009 for sponsors of section 403(b) plans with respect to the requirement to have a written section 403(b) plan in place by … IRCNoticesJan 12, 2009
Notice 2009-3
Relief From Immediate Compliance With 2009 § 403(b) Written Plan Requirement
This notice provides relief during 2009 for sponsors of § 403(b) plans with respect to the requirement to have a written § 403(b) plan in place by January 1, 2009. This notice also briefly describes other programs the Service int…
Rev. Proc. 2009-43 — Revocation of elections by multiemployer defined benefit pension plans to freeze funded status under section 204 of WRERA. Section 204 of WRERA permits a plan … IRCRevenue ProceduresOct 5, 2009
…n certified to be in endangered status for the election year. On March 27, 2009, the Service issued Notice 2009-31, 2009-16 I.R.B. 856, which provided guidance to multiemployer plans making a section 204 election. Section IV of the notice described the election procedures. Under Notice 2009-31, as modified by Notice 20…
Rev. Proc. 2013-22 — This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that… IRCRevenue ProceduresSuperseded Apr 29, 2013
…nce Resolution System (EPCRS) at section 6 of Rev. Proc. 2008-50, 2008-35 I.R.B. 464.
The relief in Notice 2009-3 applies solely with respect to the 2009 calendar year and may not be relied on with respect to the operation of a § 403(b) plan or correction of operational defects in any prior or subsequent year.
.08 Anno…
Notice 2007-94 — 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 … IRCNoticesDec 17, 2007related by meaning
…der defined benefit single employer plans. (New).
DRAFTING INFORMATION
The principal author of this notice is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans taxpayer assistance answering service at…
Notice 2026-9 — This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs… IRCNoticesFeb 9, 2026related by meaning
…mination of correct tax liability.
(Also: Part 1, §§ 6662, 6694, 1.6662-4, 1.6694-2)
EMPLOYEE PLANS
Notice 2026-9, page 534. This notice provides guidance relating to amendments under section 501 of the SECURE 2.0 Act of 2022 for individual retirement arrangements and annuities (IRAs) under section 408(a), (b), or (h),…
Notice 2012-67 — 2013 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2013, applicable to the… IRCNoticesDec 10, 2012related by meaning
…lies only to the second remedial amendment cycle. Rev. Proc. 2007-44 modified.
EXEMPT ORGANIZATIONS
Notice 2012-71 Notice 2012-71
This notice postpones the filing deadline until February 1, 2013, for certain small tax-exempt organizations affected by Hurricane Sandy to take advantage of transitional relief under sectio…
Notice 2015-84 — The Notice provides a list of changes in plan qualification requirements to be used by plan sponsors submitting determination letter applications for plans dur… IRCNoticesDec 28, 2015related by meaning
and Notice 2011–96 (limitations on the accrual and payment of benefits under underfunded single employer defined benefit plans).
DRAFTING INFORMATION The principal author of this notice is Maxine Terry of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this…