Employee Plans News - Special Edition, September 25, 2009

The IRS published Employee Plans News - Special Edition, September 25, 2009:

Upcoming Funding Regulations; Additional Guidance on 2009 Waiver of Required Minimum Distributions

This Special Edition of Employee Plans News contains the following articles:

• Upcoming Funding Regulations - states that the IRS and the Department of Treasury expect to issue final regulations in the near future that will cover measurement of assets and liabilities under §430, and the application of benefit restrictions of §436 for single-employer defined benefit plans. It also provides assistance to actuaries in issuing the adjusted funding target attainment percentage (AFTAP) for 2009.
  
• Additional Guidance on 2009 Waiver of Required Minimum Distributions – explains key provisions of Notice 2009-82, issued on September 24, 2009, that provides guidance, transitional relief, sample plan amendments and answers to questions related to the waiver of 2009 required minimum distributions.