Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Text of Notice 2004-34 with Interest Rate Guidance, As Affected by Pension Funding Equity Act (PDF)|
U.S. Department of the Treasury
Apr. 12, 2004
6 pages. Excerpt: This notice provides interim guidance on the determination of the weighted average interest rate under Â§ 412(b)(5)(B)(ii)(III) of the Code and Â§ 30 (b)(5)(B)(ii)(III) of ERISA. In addition, this notice provides interim guidance as to the interest rate under Â§ 4006(a)(3)(E)(iii)(V) of ERISA, which is needed in the determination of unfunded vested benefits for purposes of determining premiums payable to the PBGC. Taxpayers can rely on this interim guidance ...
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