EMPLOYEE PLANS
Internal Revenue Bulletin 2016-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2016–67, page 748. The notice addresses the application of the market rate of return limitation of §411(b)(5)(B)(i) and §1.411(b)(5)–1(d) to a pension equity plan (PEP) that provides for implicit interest. In addition, this notice requests comments on potential proposed regulations that would subject implicit interest PEPs to the market rate of return limitation.
Finding Lists begin on page ii.
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