Notice 2013-11 - Pension funding stabilization rates for 2013 

February 11: The IRS today released an advance copy of Notice 2013-11 providing the 25-year average segment rates under the rules relating to pension funding stabilization for single employer defined benefit pension plans, and reflecting changes made by the Moving Ahead for Progress in the 21st Century Act (enacted July 6, 2012) (MAP 21).

Notice 2012-55 (issued in August 2012) provided the initial MAP 21 segment rates, and addressed the 25-year average segment rates that are applied to adjust the otherwise applicable 24-month average segment rates used to compute the funding target and other items under minimum funding requirements that generally apply to single-employer defined benefit pension plans.


Notice 2013-11 [PDF 23 KB] released today, provides the 25-year average segment rates and adjusted 24-month average segment rates used for pension funding for plan years beginning in 2013.




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