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Bulletin No. 2006-40 October 2, 2006

EMPLOYEE PLANS

Internal Revenue Bulletin 2006-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2006–80, page 594. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for September 2006 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

Announcement 2006–70, page 629. Minimum funding standards; alternative funding sched- ule election. This announcement describes how to make an election of an alternative funding schedule pursuant to section 402(a)(1) of the Pension Protection Act of 2006 (PPA) and contains background for that election.

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▸Contents — Internal Revenue Bulletin 2006-40

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