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Abbreviations›Notice 2007-74, 2007-37 I.R.B. 585

EMPLOYEE PLANS

Internal Revenue Bulletin 2007-48 · 2026-10-03 edition · updated 2026-10-04 · United States

Abusive trust arrangements, sections 419 and 419A (Notice 83)

45, 960 Benefit restrictions for underfunded pension plans (REG–113891–07) 42, 821 Bona fide severance pay plan under section 457(e)(11) and sub stantial risk of forfeiture under section 457(f) (Notice 62) 32, 331 Cafeteria plans under section 125, guidance (REG–142695–05)

39, 681 ; change in hearing location (Ann 91) 42, 857 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 rates, seg ment rates for:

July 2007 (Notice 61) 30, 140 August 2007 (Notice 68) 35, 468 September 2007 (Notice 75) 39, 679 October 2007 (Notice 82) 44, 904 November 2007 (Notice 91) 48, 1069 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 Interest rate yields for August 2007, targeted segments (Notice

  2. 44, 899 Mortality tables for determining present value, correction to

REG–143601–06 (Ann 71) 33, 372

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▸Contents — Internal Revenue Bulletin 2007-48
Internal Revenue Bulletin 2007-48

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