bulletin Internal Revenue›Bulletin No. 2001–35 August 27, 2001
EMPLOYEE PLANS
Internal Revenue Bulletin 2001-35 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8962, page 201. Final regulations amend section 301.7701–7 of the regulations to provide that certain listed trusts are deemed to satisfy the control test for treatment as domestic trusts for federal tax purposes if U.S. trustees control all of the substantial decisions made by the trustees of the trusts.
Notice 2001–52, page 203. Weighted average interest rate update. The weighted average interest rate for August 2001 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
Announcement 2001–83, page 205. Employee Plans (EP) determination letters; future of program. The Service invites the public to participate in a dialogue on the long-term future of the EP determination letter program and gives an Internet address to download a white paper that is available to begin that dialogue.
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