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EMPLOYEE PLANS

Internal Revenue Bulletin 2012-42 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2012–61, page 479. This notice provides guidance on the special rules relating to pension funding stabilization for single employer defined benefit pension plans under amendments to the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) made by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Pub. L. No. 112-141. MAP-21, which was enacted July 6, 2012, contains a number of pension provisions in Division D (Finance).

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▸Contents — Internal Revenue Bulletin 2012-42
Internal Revenue Bulletin 2012-42

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