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Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249

EMPLOYEE PLANS

Internal Revenue Bulletin 2008-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Accrual rule for defined benefit plans under section 411(b)(1)(B),

application (REG–100464–08) 32, 313 Application of section 457(f) to certain arrangements regarding

part-year compensation (Notice 62) 29, 130 Closing agreements, Employee Plans Compliance Resolution

System (EPCRS) (RP 50) 35, 464 Definition of “outside director” (RR 32) 27, 6 Determination letters, staggered remedial amendment period (RP

  1. 40, 826 Disaster relief, Hurricane Ike (Notice 87) 42, 930 Employee stock purchase plans, rules (REG–106251–08) 39,

774 Full funding limitations, weighted average interest rates, seg ment rates for:

July 2008 (Notice 65) 30, 182 August 2008 (Notice 69) 34, 419 September 2008 (Notice 75) 38, 719 October 2008 (Notice 93) 43, 1002 Individual Retirement Accounts (IRAs), converting amounts to

Roth IRAs (TD 9418) 38, 713 Letter rulings, nonqualified deferred compensation, no-rule areas

(RP 61) 42, 934 Mortality tables:

Determining present value (TD 9419) 40, 790 Procedures for obtaining approval to use plan-specific substi tute mortality tables (RP 62) 42, 935 Updated static mortality tables for the years 2009 through

2013 (Notice 85) 42, 905 Multiemployer plan funding guidance, hearing scheduled for

REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321

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▸Contents — Internal Revenue Bulletin 2008-43
Internal Revenue Bulletin 2008-43

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