Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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Compass
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Hall County Government
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Loan & Distribution Specialist AimPoint Pension
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IRS Notice 2007-81: Interest Rates for Use in Computing Funding and Minimum Present Values (PDF)
Internal Revenue Service [IRS] [Official Guidance] Oct. 9, 2007
9 pages. Excerpt: Section 430 of the Code, added by section 112 of PPA, specifies the minimum funding requirements that apply to single employer plans pursuant to § 412 of the Code.... Section 430(h)(2) specifies the interest rates that must be used to determine a plan's target normal cost and funding target. Under this provision, present value is generally determined using three interest rates ('segment rates'), each of which applies to cash flows during specified periods.... Generally, section 302(b) of PPA amends § 417(e)(3) of the Code to provide that the interest rates used for the determination of minimum present values are segment rates as computed under § 430(h)(2)[.]
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