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Abbreviations›Rev. Rul. 2007-42, 2007-28 I.R.B. 44

EMPLOYEE PLANS

Internal Revenue Bulletin 2007-35 · 2026-10-03 edition · updated 2026-10-04 · United States

Bona fide severance pay plan under section 457(e)(11) and sub stantial risk of forfeiture under section 457(f) (Notice 62) 32, 331 Determination letters, staggered remedial amendments (RP 44)

28, 54 Disclosure requirements with respect to prohibited tax shelter

transactions (TD 9335) 34, 380 Employee Plans Compliance Resolution System (EPCRS), cor rection program (RP 49) 30, 141 Form 5500, Schedule P, elimination (Ann 63) 30, 236 Full funding limitations, weighted average interest rate for:

July 2007 (Notice 61) 30, 140 August 2007 (Notice 68) 35, 468 Indian tribal government, Pension Protection Act of 2006 (Notice

  1. 35, 467 Individual retirement accounts (IRAs), deemed IRAs in govern mental plans/qualified nonbank trustee rules (TD 9331) 32, 298 Mortality tables for determining present value, correction to

REG–143601–06 (Ann 71) 33, 372 Nonexempt employees’ trusts, income and employment tax con sequences (RR 48) 30, 129 Nonqualified deferred compensation plans, application of sec tion 409A, correction to TD 9321 (Ann 68) 32, 348 Proposed Regulations:

26 CFR 1.430(h)(3)–2, amended; mortality tables for determining present value, correction to REG–143601–06 (Ann 71) 33, 372

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▸Contents — Internal Revenue Bulletin 2007-35
Internal Revenue Bulletin 2007-35

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