EMPLOYEE PLANS

REG–115699–09, page 1052. Proposed regulations under section 401 of the Code contain proposed amendments to the regulations relating to certain cash or deferred arrangements and matching contributions. A public hearing is scheduled for September 23, 2009.

Notice 2009–45, page 1047. Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2009; the 24-month average segment rates; the funding transitional segment rates applicable for May 2009; and the minimum present value transitional rates for April 2009.