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Abbreviations›Notice 2009-95, 2009-52 I.R.B. 968

EMPLOYEE PLANS

Internal Revenue Bulletin 2009-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Application of section 409A to advisory opinions issued by the

Office of the Special Master for TARP Executive Compensation (Notice 92) 52, 964 Defined benefit plans, prototype program (Ann 85) 51, 935 Determination letters, staggered remedial amendment periods

(RP 36) 35, 304 Full funding limitations, weighted average interest rates, seg ment rates for:

July 2009 (Notice 57) 29, 147 August 2009 (Notice 63) 34, 252 September 2009 (Notice 77) 40, 449 October 2009 (Notice 76) 43, 553 November 2009 (Notice 88) 47, 654 December 2009 (Notice 96) 52, 968 Information reporting requirements for statutory stock options

(TD 9470) 49, 738 Limitations on benefits and contributions, cost–of–living adjust ments (Notice 94) 50, 848 Measurement of assets and liabilities for pension funding pur poses, benefit restrictions for underfunded pension plans (TD 9467) 50, 760 Multiemployer plans, funding, WRERA (RP 43) 40, 460 Nondiscrimination requirements for group health plans based on

genetic information (TD 9464) 48, 692 ; (REG–123829–09) 48, Normal retirement age governmental plans (Notice 86) 46, 629 Notice requirements for certain pension plan amendments signif icantly reducing the rate of future benefit accrual (TD 9472) 51, 850 Performance of actuarial services under the employee retirement

income security act of 1974 (REG–159704–03) 46, 632

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▸Contents — Internal Revenue Bulletin 2009-52

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