This is the table of contents of Internal Revenue Bulletin IRB 2009-50. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
Final regulations under sections 430 and 436 of the Code provide guidance for single employer defined benefit retirement plans regarding the measurement of assets and liabilities to determine funding requirements and regarding restrictions on payment of benefits by underfunded plans.
2010 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. The limitations that are adjusted by reference to section 415(d) will remain unchanged for 2010. Other limitations applicable to deferred compensation plans are also unchanged for 2010. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2009-94 issued October 15, 2009.
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.