EMPLOYEE PLANS

NOTICE 2019-64, page 1505. This notice contains the 2019 Required Amendments List for qualified individually designed plans and § 403(b) individually designed plans.

NOTICE 2019-67, page 1510. This notice specifies updated mortality improvement rates and static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Internal Revenue Code and section 303(h)(3)(A) of the Employee Retirement Income Security Act of 1974, Pub. L. No. 93-406, as amended (ERISA), for valuation dates occurring during the 2021 calendar year. This notice also includes a modified unisex version of the mortality tables for use in determining minimum present value under § 417(e)(3) of the Code and section 205(g)(3) of ERISA for distributions with annuity starting dates that occur during stability periods beginning in the 2021 calendar year.

Finding Lists begin on page ii.