INCOME TAX—Continued
Internal Revenue Bulletin 1996-45 · 2026-10-03 edition · updated 2026-10-04 · United States
Employee plans:
Funding:
Full funding limitations, weighted
average interest rate, June 1996 (Notice 36) 27, 11 ; July 1996 (Notice 38) 31, 29 Full funding limitation:
Proposed regulations:
26 CFR 20.2041–3(d)(6)(i), amended; 20.2041–3(d)(6)(iii), added; 20.2056(d)–2, amended; disclaimer of interests and powers (REG– 208215–91) 38, 145 Regulations:
Weighted average interest rate for
August 1996, (Notice 43) 36, 7 ; September 1996 (Notice 45) 39, 7 ; October 1996 (Notice 54) 44, 13 Nondiscrimination and coverage, rollover (RR 48) 40, 4 Participant consent, significant det riment (RR 47) 40, 7 Section 414(u); retirement plans;
26 CFR 301.9100–1T—301.9100–3T and intermediary sections, added; extensions of time to make elections (TD 8680) 33, 5
model amendments (RP 49) 43, 74 Exempt organizations:
Group letter exemption (RP 40) 32, 8 Private inurement expressly prohibited
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