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bulletin Internal Revenue›Bulletin No. 2001–43 October 22, 2001

EMPLOYEE PLANS

Internal Revenue Bulletin 2001-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2001–65, page 369. Weighted average interest rate update. The weighted average interest rate for October 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 2001–103, page 375. Filing of certain schedules of Form 5500 due October 15, 2001. As a result of the disruption in financial markets caused by the events of September 11, 2001, this announcement provides limited relief from the penalties for failure to file a complete and accurate Schedule B and Schedule R of a Form 5500 that is due on or before October 15, 2001.

Announcement 2001–104, page 376. GUST approved opinion letters and advisory letters. This announcement describes the issuance of GUST approved opinion letters and advisory letters in the instance of master & prototype and volume submitter specimen plans and reminds employers of the need to timely adopt their GUST approved plans.

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