IRS Notices – 2008 Index

"A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. The provided materials relate specifically to retirement plans."

• IRS Notice 2008-65 – Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-65, 2008-30 I.R.B. - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for July 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for June 2008.
  
• IRS Notice 2008-53 – Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-53, 2008-26 I.R.B. 1188 - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for June 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for May 2008.
  
• IRS Notice 2008-50 – Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-50, 2008-21 I.R.B. 1010 - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for May 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for April 2008.
  
• IRS Notice 2008-45 - Update for Weighted Interest Rates, Yield Curves, and Segment Rates - Notice 2008-45, 2008-17 I.R.B. 835 - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for April 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for March 2008.
  
• IRS Notice 2008-37 - Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-37 2008-12 , I.R.B. 654 - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for March 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for February 2008.
  
• IRS Notice 2008-30 - Miscellaneous Pension Protection Act Changes - Notice 2008-30, 2008-12 I.R.B. 638 - This notice provides guidance in the form of questions and answers with respect to certain distribution-related provisions of PPA’06, that are effective in 2008 (as well as gap-period earnings).
  
• IRS Notice 2008-29 - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7 - Notice 2008-29, 2008-12 I.R.B. 637 - This notice states that pending further guidance, for purposes of section 430(h)(3)(D) and section 431(c)(6)(D)(v), taxpayers may continue to rely on the mortality tables in Rev. Rul. 96-7, 1996-1 C.B. 59, for the alternative mortality tables for disabled participants in qualified defined benefit pension plans.
  
• IRS Notice 2008-24 - Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-24, 2008-8, I.R.B. 466 - This notice contains updates for interest rates for funding requirements under sections 412(b)(5)(B) and 430(h)(2) of the Code applicable for February 2008, and updates for interest rates for minimum present value determinations under 417(e)(3) of the Code for January 2008.
  
• IRS Notice 2008-23 - Supplemental Health Insurance Coverage as Excepted Benefits Under HIPAA and Related Legislation
  
• IRS Notice 2008-21 – Transition Guidance for New Funding Rules and Funding-Related Benefit Limitations under PPA ‘06 - Notice 2008-21, 2008-7, I.R.B. (January 31, 2008) - This notice extends the effective date of certain proposed regulations and establishes a 2008 transitional rule for small defined benefit plans with end-of the-year valuations.
  
• IRS Notice 2008-17 - Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates - Notice 2008-17, 2008-4, I.R.B. 316 - This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in January 2008, 24-month average segment rates, and funding transitional segment rates applicable for January 2008.
  
• IRS Notice 2008-8 - Information Reporting Requirements Under Internal Revenue Code § 6039
  
• IRS Notice 2008-7 - Extension of Transitional Relief for Diversification Requirements for Certain Defined Contribution Plans - Notice 2008-7, 2008-3, I.R.B. - This notice extends certain transitional relief under 401(a)(35) of the Code for certain defined contribution plans that hold publicly-traded stock of their employers.