Source: https://slphrbenefitsupdate.com/2011/10/30/plans-investment-advisors-get-flexibility-to-give-investment-advice-to-401k-other-individual-account-plan-participants-beneficiaries-2/
Timestamp: 2019-04-22 22:35:37+00:00

Document:
The Internal Revenue Service (IRS) recently updated the applicable interest rates used for purposes of making calculations under Internal Revenue Code § 412(b)(5)(B)(ii)(II) and Code § 430(h)(2).
Notice 2011-84 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Code as in effect for plan years beginning before 2008. It also provides guidance on the corporate bond monthly yield curve (and the corresponding spot segment rates), and the 24-month average segment rates under § 430(h)(2). In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II) as in effect for plan years beginning before 2008, the 30-year Treasury weighted average rate under § 431(c)(6)(E)(ii)(I), and the minimum present value segment rates under § 417(e)(3)(D) as in effect for plan years beginning after 2007.
Notice 2011-84 was published in the IRB 2011-43, dated October 24, 2011.
This entry was posted on Sunday, October 30th, 2011 at 3:07 PM and is filed under Employee Benefits, Employers, Retirement Plans, Tax.	You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

References: § 412
 § 430
 § 412
 § 430
 § 417
 § 431
 § 417