PBGCRegulationsJan 1, 2017
…ry issued a certification stating that the plan's adjusted funding target attainment percentage for 2014 is 58%. Therefore, the plan restricts payment of the unreduced early retirement benefit payable with respect to the shutdown on April 15, 2014.(C) On August 15, 2014, the plan sponsor makes an additional contributio…
Notice 2008-113 — This notice provides taxpayers the ability to correct certain operational failures to comply with section 409A of the Code, or to limit the amount of additiona… IRCNoticesModified Dec 22, 2008related by meaning
…such failure.
X. EFFECT ON OTHER DOCUMENTS For taxable years beginning on or after January 1, 2009, Notice 2007-100 is obsoleted. Taxpayers may rely on this Notice 2008-113 for taxable years beginning before January 1, 2009. For service recipients and service providers who are entitled to relief under this notice, Noti…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013
…13 through December 31, 2013 (six months), followed by an administrative period ending on March 31, 2014. However, an employer with a fiscal plan year beginning on July 1, 2014 must use a measurement period that is longer than 6 months in order to comply with the requirement that the measurement period begin no later t…
81 FR 95911 — Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans IRCProposed Rules (FR)Proposed Dec 29, 2016
mortality tables that are referred to as the RP-2014 mortality tables). The RP-2014 Mortality Tables Report, as revised November 2014, is available at www.soa.org/Research/Experience-Study/pension/research-2014-rp.aspx.
At the same time, RPEC issued a companion study of mortality improvement, referred to as the Mor…
80 FR 22021 — Proposed Amendment to and Proposed Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit P… ERISAProposed Rules (FR)Proposed Apr 20, 2015
… = 0.160 = 16.0 percent (b) Same facts as (a), except that M manages the portfolio through July 15, 2014, and, in addition, resumes management of the portfolio on November 10, 2014, through the end of the year. The additional relevant valuation dates and portfolio values are:
Dates
Market value
($ millions)
July 15, 20…
Notice 2015-53 — 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… IRCNoticesAug 17, 2015
…at www.soa.org/Research/Experience-Study/Pension/research-rp-2000-mortality-tables.aspx.
[2] The RP-2014 Mortality Tables Report was released by the Society of Actuaries in October 2014 and revised in November 2014. Society of Actuaries, RP-2014 Report, at www.soa.org/Research/Experience-Study/pension/research-2014-rp.…
Rev. Rul. 2014-9 — This revenue ruling provides simplified safe harbor due diligence procedures a plan administrator may use in order to be deemed to have reasonably concluded th… IRCRevenue RulingsApr 21, 2014
… general application of the Net Investment Income Tax and the computation of Net Investment Income.
Notice 2014–25 Notice 2014–25
This notice publishes the nonconventional source fuel credit, inflation adjustment factor, and reference price under § 45K of the Internal Revenue Code for calendar year 2013. The inflation …
Notice 2013-49 — This notice provides updated static mortality tables to be used by defined benefit pension plans for purposes of satisfying certain funding and benefit require… IRCNoticesAug 5, 2013
ributions subject to § 417(e)(3) with annuity starting dates during stability periods beginning in 2014
Age MALE MALE MALE FEMALE FEMALE FEMALE UNISEX 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for Small Plans 2014 Non-Annuitant Table 2014 Annuitant Table 2014 Optional Combined Table for…
Notice 2015-28 — This notice extends the temporary nondiscrimination relief previously established in Notice 2014–54 for certain closed defined benefit pension plans (i.e., def… IRCNoticesApr 6, 2015
… the existing eligibility conditions for testing on that basis under § 1.401(a)(4)–9(b)(2)(v). This notice extends the temporary nondiscrimination relief provided in Notice 2014–5 for an additional year by applying that relief to plan years beginning before 2017 if the conditions of Notice 2014–5 are satisfied. During …
Notice 2006-79 — This notice sets forth additional transition relief under section 409A. The notice generally extends through December 31, 2007, the transition relief that prev… IRCNoticesOct 23, 2006related by meaning
…on with the issuance of the final regulations.
SECTION 5. EFFECT ON OTHER DOCUMENTS Nothing in this notice is intended to limit the scope or applicability of the transition relief provided in Notice 2005-1 and the proposed regulations. In addition, this notice is not intended to limit the scope or applicability of the …