T.D. 9419, under Section 430, provides mortality tables to be used in determining present value or making any computation for purposes of applying the minimum funding requirements for single employer qualified defined benefit pension plans pursuant to changes made by the Pension Protection Act of 2006. The regulations provide generally applicable mortality tables and also provide guidance regarding an employer's request to use plan-specific mortality tables.
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986 Section 25.—Interest on subprime mortgage loans. See Notice 2008-79, page Section 430.—Minimum Certain Home Mortgages 815. Funding Standards for Single-Employer Defined Guidance is provided for the issuance of mortgage credit certificates. See Notice 2008-79, page 815. Section 146.—Volume Cap Benefit Pension Plans Guidance is provided for the allocation of the $11 26 CFR 1.430(h)(3)–1: Mortality tables used to de- termine present value. Section 42.—Low-Income billion in volume cap provided by the Housing As- Housing Credit sistance Tax Act of 2008. See Notice 2008-79, page 815. T.D. 9419 The adjusted applicable federal short-term, mid- term, and long-term rates are set forth for the month DEPARTMENT OF THE of October 2008. See Rev. Rul. 2008-49, page 811.
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