IRS Notice 2016-54 Specifies Interest Rates for Defined Benefit Plan Funding Under MAP-21 | Practical Law
The Internal Revenue Service (IRS) issued Notice 2016-54, which provides the interest rates that are used to determine the minimum funding requirements for defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21) and the Highway and Transportation Funding Act of 2014 (HATFA).