EMPLOYEE PLANS— Cont.
Internal Revenue Bulletin 2001-49 · 2026-10-03 edition · updated 2026-10-04 · United States
Weighted average interest rate for:
June 2001 (Notice 39) 27, 3 July 2001 (Notice 48) 33, 130 August 2001 (Notice 52) 35, 203 September 2001 (Notice 58) 39,
299 October 2001 (Notice 65) 43, 369 November 2001 (Notice 71) 48,
26 CFR 1.420–1, added; minimum cost requirement permitting the transfer of excess assets of a defined benefit pension plan to a retiree health account (TD 8948) 28, 27 ; correction (Ann 90) 35, 208 26 CFR 301.7701–7, amended; classification of certain pension and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201 Simplified Employee Pension (SEP) or
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA), new Form 5306-A (Ann 96) 41, 317 Trusts, classification of certain pension
and employee benefit trusts, and investment trusts as domestic trusts for federal tax purposes (TD 8962) 35, 201
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