EMPLOYEE PLANS

NOT. 2019-29, page 1083. This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2019 used under § 417(e)(3)(D), the 24-month average segment rates applicable for April 2019, and the 30-year Treasury rates, as reflected by the application of § 430(h) (2)(C)(iv).

REV. PROC. 2019-19, page 1086. This revenue procedure modifies and supersedes Rev. Proc. 2018-52, 2018-42 I.R.B. 611, the most recent prior consolidated statement of the correction programs under EPCRS. This update to Rev. Proc. 2018-52 is a limited update and is published primarily to expand SCP eligibility to permit correction of certain Plan Document Failures and certain plan loan failures, and also to provide an additional method of correcting Operational Failures by plan amendment under SCP.

Finding Lists begin on page ii.