Abbreviations›Rev. Proc. 2012-38, 2012-48 I.R.B. 575
EMPLOYEE PLANS
Internal Revenue Bulletin 2012-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Amendment of prohibited payment option under defined sin gle–employer defined benefit plan of plan sponsor in bankruptcy (REG–113738–12) 29, 66 Application of section 162(m)(4)(C) to dividends and dividend
equivalents (RR 19) 28, 16 Defined benefit plans funding (Notice 61) 42, 479 Election to include in gross income in year of transfer (RP 29)
28, 49 Fast track settlement for TE/GE taxpayers (Ann 34) 36, 334 Full funding limitations, weighted average interest rates, seg ment rates for:
July 1, 2012 (Notice 47) 31, 98 August 1, 2012 (Notice 53) 35, 317 September 1, 2012 (Notice 56) 39, 370 October 1, 2012 (Notice 64) 44, 528 Funding segment rates, 25–year average segment rates and ad justed 24–month average segment rates used for pension funding (Notice 55) 36, 332 Proposed Regulations:
26 CFR 1.411(d)–4, amended; amendment of prohibited payment option under defined single–employer defined benefit plan of plan sponsor in bankruptcy (REG–113738–12) 29, 66 26 CFR 1.6081–11, amended; 301.6057–1, amended; reporting and notice requirements for deferred vested benefits under section 6057 (REG–153627–08) 29, 60 Reporting and notice requirements for deferred vested benefits
under section 6057 (REG–153627–08) 29, 60 Revision of Rev. Proc. 94–22 (RP 35) 37, 342 Underfunded plans, notice requirements (Notice 46) 30, 86
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