Part III --- Administrative, Miscellaneous, and Procedural IRS Notice 2009-22 – Asset Valuation under Section 430(g)(3)(B) as amended by WRERA Asset valuation under section 430(g)(3)(B) as amended by WRERA. This notice provides interim rules regarding asset valuation methods that are permitted to be used by single employer defined benefit pension plans for minimum funding purposes pursuant to changes made by the Worker, Retiree, and Employer Recovery Act of 2008, Public Law 110-458 (WRERA). This notice also provides automatic approval for a change in asset valuation method for plan years beginning during 2009 to adopt any permissible asset valuation method. Related Links:
Thursday, April 23, 2009
IRS Notice 2009-22 – Asset Valuation under Section 430(g)(3)(B) as amended by WRERA
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