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61. T.D. 9743 — 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…
    IRCTreasury DecisionsNov 30, 2015
    …8 Notice 2015–78 This notice provides guidance regarding qualified student loan bonds under section 144(b) of the Internal Revenue Code (Code) to clarify certain requirements for tax-exempt bond financing for loan programs of general application approved by a State under section 144(b)(1)(B) (State Supplemental Loan pr…
62. Treas. Reg. § 1.412(c)(1)-2(g)(6) — Shortfall method.
    IRCRegulationsSep 9, 2016
    …ain) or loss adjusted for interest to year amortization begins (1-1-76 to 1-1-81, etc.) $38,288 $19,144 ($19,144) 13. Annual amortization (16 years) $3,364 $1,682 ($1,682) (C) Computation of Net Shortfall Charges for Selected Years (Including Shortfall Amortization) Plan year 1981 1982 1983 14. Normal cost* $120,000 $1…
63. Treas. Reg. § 1.415(b)-1(d)(7) — Limitations for defined benefit plans.
    IRCRegulationsSep 9, 2016
    …etirement benefit at age 62, the age-adjusted section 415(b)(1)(A) dollar limit at age 60 would be $144,000 (the lesser of $144,000 ($180,000* $80,000/$100,000) and $156,229 (the straight life annuity at age 60 that is actuarially equivalent to a deferred annuity of $180,000 commencing at age 62, determined using 5 per…
64. Notice 2026-27 — 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…
    IRCNoticesMay 18, 2026related by meaning
    2. Section 300.4 is amended by revising paragraphs (b) and (d) to read as follows: §300.4 Enrolled agent special enrollment examination fee. * * * * * (b) Fee. The fee for taking the enrolled agent special enrollment examination is $66 per part, which is the cost to the government for overseeing the development and adm…