Abbreviations›Rev. Rul. 2013-4, 2013-9 I.R.B. 520
EMPLOYEE PLANS
Internal Revenue Bulletin 2013-18 · 2026-10-03 edition · updated 2026-10-04 · United States
Closing agreements (RP 12) 4, 313 ; (Ann 21) 17, 980 Defined benefit plans, funding (Notice 11) 11, 610 Determination letters, issuing procedure (RP 6) 1, 1 ; correction
(Ann 13) 9, 441 Elimination of single-sum distribution option (or other acceler ated benefits) under defined benefit plan of plan sponsor in bankruptcy (TD 9601) 10, 535 Full funding limitations, weighted average interest rates, seg ment rates for:
January 1, 2013 (Notice 2) 6, 473 March 1, 2013 (Notice 23) 16, 906 Letter rulings:
And determination letters, areas which will not be issued
from:
Associates Chief Counsel and Division Counsel (TE/GE)
(RP 3) 1, 113 Associate Chief Counsel (International ) (RP 7) 1, 233 And general information letters, procedures (RP 4) 1, 126 User fees, request for letter rulings (RP 8) 1, 237 Pre-Approved Plans
Opinion and Advisory Letters (RP 22)18, 985 Proposed regulation:
26 CFR 54.9815–2705, added; 54.9802–1, revised; rules relating to incentives for nondiscriminatory wellness programs (REG–122707–12) 5, 450 Public comment invited on recommendations for 2013-2014
Guidance Priority List (Notice 22) 15, 904 Qualified plans, determination letters (Ann 15) 11, 652 Qualified retirement plans, covered compensation, permitted dis parity (RR 2) 10, 533 Regulation:
26 CFR 1.1411(d)–4, amended; elimination of single-sum distribution option (or other accelerated benefits) under de
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