Internal Revenue Bulletin: 2008-42 |
October 20, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-83
- Notice 2008-85
- BACKGROUND
- Determination of Minimum Funding Requirements under § 430
- Application of These Tables for Other Purposes under the Funding Rules
- Application of Mortality Tables for Minimum Present Value Requirements under § 417(e)(3)
- STATIC MORTALITY TABLES FOR YEARS 2009 THROUGH 2013
- Drafting Information
- Notice 2008-86
- Notice 2008-87
- Notice 2008-88
- Rev. Proc. 2008-61
- Rev. Proc. 2008-62
- SECTION 1. PURPOSE AND CHANGES FROM REV. PROC. 2007-37
- SECTION 2. BACKGROUND INFORMATION
- SECTION 3. GENERAL ADMINISTRATIVE PROCEDURES
- SECTION 4. DEADLINE FOR REQUESTING THE USE OF SUBSTITUTE MORTALITY TABLES
- SECTION 5. GENERAL RULES
- SECTION 6. IDENTIFICATION OF PLANS
- SECTION 7. DEMONSTRATIONS OF CREDIBLE MORTALITY EXPERIENCE
- SECTION 8. DEMONSTRATION OF STABILITY
- SECTION 9. DEMONSTRATIONS OF LACK OF CREDIBLE MORTALITY EXPERIENCE
- SECTION 10. UNADJUSTED MORTALITY EXPERIENCE
- SECTION 11. BASE TABLE CONSTRUCTION - GENERAL METHOD
- SECTION 12. BASE TABLE CONSTRUCTION - ALTERNATE METHOD
- SECTION 13. DEMONSTRATIONS WITH RESPECT TO BASE TABLES
- SECTION 14. EFFECTIVE DATE
- SECTION 15. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Rev. Proc. 2008-63
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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