Internal Revenue Bulletin: 2009-14 |
April 6, 2009 |
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 2009-22
- I. PURPOSE
- II. BACKGROUND
- III. INTERIM RULES FOR APPLICATION
OF NEW ASSET VALUATION METHOD
- A. Adjustment for expected earnings.
- B. Determination of the limitation on the assumed rate of return for periods within plan years for which either the funding target or the target normal cost is determined using the three segment interest rates under § 430(h)(2)(C).
- C. Determination of the limitation on the assumed rate of return for periods within plan years for which neither the funding target nor the target normal cost is determined using the three segment interest rates under § 430(h)(2)(C).
- D. Application of the 90 to 110 percent corridor.
- E. Special rule for plan years beginning during 2008.
- F. Examples.
- IV. AUTOMATIC APPROVAL FOR CHANGE IN ASSET VALUATION METHOD
- V. DRAFTING INFORMATION
- Rev. Proc. 2009-19
- Rev. Proc. 2009-20
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. DEFINITIONS
- SECTION 5. APPLICATION
- SECTION 6. PROCEDURE
- SECTION 7. EFFECTIVE DATE
- SECTION 8. TAXPAYERS THAT DO NOT USE THE SAFE HARBOR TREATMENT PROVIDED BY THIS REVENUE PROCEDURE
- SECTION 9. PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Notice 2009-22
- 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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