Updated Corporate Bond Rates and Yield Curve

Notice 2014-62 provides updated information on the corporate bond rates and yield curve for funding purposes. Document Excerpt  This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates used under § 417(e)(3), and the 24-month average segment rates under § 430(h)(2) of the Internal Revenue Code. In addition, this […]

Guidance Providing for Deemed Income Tax Deferral Election Under Canadian Treaty Covered Plans

  Rev. Proc. 2014-55 provides that eligible US citizens and residents with certain Canadian retirement plan will be treated as having made the election under Article XVIII(7) of the US/Canadian Income Tax Treaty to defer US income tax until distribution. Document Excerpt This revenue procedure provides guidance for applying paragraph 7 of Article XVIII (Pensions and […]


CMS releases frequently asked questions on the Affordable Care Act’s health plan identifiers requirement. Document Excerpt Link https://questions.cms.gov/faq.php?isDept=0&search=HPID&searchType=keyword&submitSearch=1&id=5005

About Us

Benefits Forward is a news site for professionals in the field of employee benefits. Our goal is to provide the latest information about the benefits field and to host a community discussion regarding related issues.

Seminars, Conferences & Other Events

  • Sorry, there are no articles in this category.

Need Help Correcting Plan Errors?

Contact us for either consultation on how you can Self Correct or to propose cost effective correction methods using VCP. Or contact us to submit under VCP on your behalf or on behalf of your client. Contact us by email.