Abbreviations›Rev. Rul. 2008-38, 2008-31 I.R.B. 249
EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2008-47 · 2026-10-03 edition · updated 2026-10-04 · United States
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 Prohibition against discrimination under group health plan based
on genetic information, request for comments (Ann 107) 46, 1162 Proposed Regulations:
26 CFR 1.401(a)(9)–1, –6, amended; 1.403(b)–6, amended; reasonable good faith interpretation of required minimum distribution rules by governmental plans (REG–142040–07) 34, 451 26 CFR 1.401(a)–13, –20, amended; 1.402(f)–1, amended; 1.411(a)–11, amended; 1.417(e)–1, amended; notice to participants of consequences of failing to defer receipt of qualified retirement plan distributions, expansion of applicable election period and period for notices (REG–107318–08) 45, 1131 26 CFR 1.411(b)–1, amended; accrual rules for defined benefit plans (REG–100464–08) 32, 313 26 CFR 1.421–1, amended; 1.422–2, –5, amended; 1.423–1, –2, revised; employee stock purchase plans under section 423 (REG–106251–08) 39, 774 26 CFR 1.432; multiemployer plan funding guidance, hearing scheduled for REG–151135–07 (Ann 64) 28, 114 ; correction (Ann 71) 32, 321 26 CFR 1.6039–1, revised; 1.6039–2, added; information reporting requirements under section 6039 (REG–103146–08) 37, 701 ; hearing scheduled (Ann 102) 43, 1011 26 CFR 1.6060–1, amended; 1.6107–1, revised; 1.6109–2, amended; 1.6694–0, –1, –2, revised; 1.6694–3, –4, amended; 1.6695–1, revised; 1.6695–2, amended; 1.6696–1, revised; 301.7701–15, amended; tax return preparer penalties under sections 6694 and 6695 (REG–129243–07) 27, 32 Qualified retirement plans:
Distributions for governmental plans, normal retirement age
(Notice 98) 44, 1080 Notice to participants of consequences of failing to defer re ceipt of distributions (REG–107318–08) 45, 1131 Qualification, plan sponsorship (RR 45) 34, 403 Reasonable good faith interpretation of required minimum dis tribution rules by governmental plans (REG–142040–07) 34, 451 Regulations:
26 CFR 1.408A–4, amended; 1.408–4T, removed; converting an IRA annuity to a Roth IRA (TD 9418) 38, 713 26 CFR 1.430(h)(3)–1, –2, added; 1.431(c)(6)–1, added; mortality tables for determining present value (TD 9419) 40, 790
November 24, 2008 vi 2008–47 I.R.B.
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