EMPLOYEE PLANS

T.D. 8873, page 713. Final regulations under sections 402(f), 411(a)(11), and 3405(e) of the Code provide applicable standards for transmitting certain notices and consents through electronic media and modify the timing requirements for providing certain distribution-related notices.

Notice 2000–2, page 727. Weighted average interest rate update. Guidelines are set forth for determining the weighted average interest rate for February 2000 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation under section 412(c)(7) of the Code.