Part III. --- Administrative, Procedural and Miscellaneous
IRS Notice 2008-29 - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7
Alternative mortality tables; disabled individuals; defined benefit plans. This notice provides which mortality tables are permitted to be used to determine present values with respect to individuals who are entitled to benefits under a qualified defined benefit pension plan on account of disability.
IRS Notice 2008-29 provides that pending further guidance, employers who maintain qualified defined benefit pension plans may continue to use the mortality tables in Rev. Rul. 96-7, 1996-1 C.B. 59, to determine present values with respect to individuals who are entitled to benefits as a result of a disability.
Related Links:
- IRS Notice 2008-29, 2008-12 I.R.B. 637 (March 24, 2008) - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7 [PDF]
- IRS Notice 2008-29, 2008-12 I.R.B. 637 (March 24, 2008) - Alternative Disability Mortality Tables – Continued Reliance on Revenue Ruling 96-7 [HTML]
- 2008-12 I.R.B. 637 (March 24, 2008)
- IRS Revenue Ruling 1996-7 - Minimum Funding Standards
- IRS Approves Continued Reliance on Alternative Disability Mortality Tables
- Notice 2008-29 Permits Continued Reliance on Rev. Rul. 96-7 for Disability Mortality Tables
- Legal Alert: IRS Issues Guidance on PPA Distribution-Related Provisions
- IRS Guidance for New Distribution Requirements that Become Effective in 2008
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