Abbreviations›Rev. Rul. 2010-23, 2010-39 I.R.B. 388
EMPLOYEE PLANS
Internal Revenue Bulletin 2010-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Cash balance plans and other hybrid defined benefit pension
plans (TD 9505) 48, 755 ; (REG–132554–08) 48, 783 Disaster relief, qualified plans (Notice 48) 27, 9 Excise taxes on prohibited tax shelter transactions and related
provisions (TD 9492) 33, 242 Full funding limitations, weighted average interest rates, seg ment rates for:
July 2010 (Notice 52) 30, 88 August 2010 (Notice 57) 34, 267 September 2010 (Notice 61) 40, 408 October 2010 (Notice 70) 44, 576 November 2010 (Notice 76) 47, 712 Nondiscrimination in favor of highly compensated individuals
under insured group health plans (Notice 63) 41, 420 Proposed Regulations:
26 CFR 1.411(a)(13)–1, amended; 1.411(b)–1, amended; 1.411(b)(5)–1, amended; cash balance plans and other hybrid defined benefit pension plans (REG–132554–08) 48, 783 26 CFR 54.9815–1251T, added; rules relating to status as grandfathered health plans for group health plans and health insurance coverage (REG–118412–10) 29, 85 26 CFR 54.9815–2704, –2711, –2712, –2719A, added; requirements for group health plans and health insurance issuers under the Patient Protection and Affordable Care Act relating to preexisting condition exclusions, lifetime and annual limits, rescissions, and patient protections (REG–120399–99) 32, 239 26 CFR 54.9815–2713, added; rules relating to coverage of preventive health services (REG–120391–10) 35, 310
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