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Abbreviations

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2014-12 · 2026-10-03 edition · updated 2026-10-04 · United States

Qualified retirement plans covered compensation, permitted dis parity (RR 3) 2, 259 Regulations:

26 CFR 54.9815–2708, amended; (REG–122706–12) 11, 647 Rulings and determination letters, user fees (RP 8) 1, 242 Technical advice memorandum or TAM (RP 2) 1, 90 Technical advice procedures (RP 5) 1, 169 Full funding limitations, weighted average interest rates, segment

rates for:

January 2014 (Notice 8) 5, 452 Weighted average interest rates

Segment rates for February 2014 (Notice 13) 10, 616

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