EMPLOYEE PLANS

Notice 2016–78, page 914. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2016 used under § 417(e)(3)(D), the 24-month average segment rates applicable for December 2016, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).

Notice 2016–80, page 918. This notice contains the 2016 Required Amendments List for individually-designed qualified retirement plans. The list identifies certain changes in qualification requirements that became effective in 2016 that may require a retirement plan to be amended in order to remain qualified, and establishes the date by which any necessary amendment must be made.