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Abbreviations›Rev. Rul. 2010-30, 2010-50 I.R.B. 820

EMPLOYEE PLANS

Internal Revenue Bulletin 2010-52 · 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 Designated Roth accounts, rollovers (Notice 84) 51, 872 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 December 2010 (Notice 93) 52, 923 Individual retirement arrangements, prototype and model IRAs

(RP 48) 50, 828 Limitations on benefits and contributions, cost-of-living adjust ments (Notice 78) 49, 808 Modification of guidance on correcting certain failures of non qualifed deferred compensation plans to comply with section 409A (Notice 80) 51, 853 Multiemployer pension plan, amortization extension (RP 52) 52,

927 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

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▸Contents — Internal Revenue Bulletin 2010-52
Internal Revenue Bulletin 2010-52

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