Jump to content

Recommended Posts

Posted

At the 2002 Enrolled Actuaries Meeting, when asked about the 30-year treasury rate, the IRS representatives stated they were working on it and that they expect to have a rate for February 2002 soon (my paraphrase). They seemed to understand the sense of urgency. I expected that we would get a February rate within a week. It is now 15 days.

Anyone heard anything else?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Posted

Does anyone have an opinion on this quandary?

You are not supposed to incorporate code sections by reference in a plan except section 415. Therefore, most plans describe the 30-year constant maturity yield as the rate for their lump sums.

The new notice only states the rate to use under 417(e). It does not say that the 30-year constant maturity yield is deemed to be this rate for all purposes in a plan.

Does this mean that all plans need to be amended to take out the 30-year constant maturity yield reference? If so, what would you put in its place? (Other than a reference to the applicable rates under 417(e).)

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use