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Abbreviations›Rev. Rul. 2009-3, 2009-5 I.R.B. 382

EMPLOYEE PLANS

Internal Revenue Bulletin 2009-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Asset valuation, funding (Notice 22) 14, 741 Calculation of amount includible in income under section 409A,

correction to REG–148326–05 (Ann 14) 11, 687 COBRA continuation coverage (Notice 27) 16, 838 Contributions, automatic contribution arrangements (TD 9447)

12, 694 Definition of “Change of control” under section 409A (Notice

  1. 25, 1093 Determination letters, issuing procedures (RP 6) 1, 189 Full funding limitations, weighted average interest rates, seg ment rates for:

January 2009 (Notice 2) 4, 344 February 2009 (Notice 16) 8, 572 March 2009 (Notice 20) 12, 711 April 2009 (Notice 39) 18, 902 May 2009 (Notice 45) 22, 1047 June 2009 (Notice 56) 25, 1100 Interim guidance under section 457A relating to deferred com pensation of nonqualified entities (Notice 8) 4, 347 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 107 Associate Chief Counsel (International) (RP 7) 1, 226 And general information letters, procedures (RP 4) 1, 118 User fees, request for letter rulings (RP 8) 1, 229 Multiemployer plans:

Funding (Notice 31) 16, 856 WRERA, funding (Notice 42) 20, 1011

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▸Contents — Internal Revenue Bulletin 2009-26
Internal Revenue Bulletin 2009-26

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