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BenefitsLink Retirement Plans Newsletter
Supplement
to August 16, 2012 		Get Health & Welfare News  |  Advertise  |  Past Issues  |  Search

BULLETIN

Supplement to August 16, 2012

 

[Official Guidance]

Text of IRS Notice 2012-55: Adjustment of Interest Segment Rates for DB Plan Funding Under MAP-21 Changes (PDF)
Provides guidance on the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates that are used to compute the funding target and other items under section 430 of the Internal Revenue Code and section 303 of ERISA. The guidance reflects the changes made to the Code and ERISA by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No.112-141. (Internal Revenue Service)


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