EMPLOYEE PLANS—Cont.
Internal Revenue Bulletin 2014-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Proposed rules to clarify length of reasonable and bona fide
employment-based orientation period, consistent with the 90day waiting period limitation (REG–122706–12) 11, 647 Qualification, determination letters (RP 6) 1, 198 Qualified plans:
Discrimination (Notice 5) 2, 276 Opinion letters (Ann 4) 7, 523 Determination Letters (RP 19) 10, 619 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 Segment rates for March 2014 (Notice 16) 14, 920
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