Internal Revenue Bulletin 2017-52 (PDF rendition): IRS Revenue Rulings

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HIGHLIGHTS
OF THIS ISSUE
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.
ADMINISTRATIVE
Rev. Rul. 2017–25, page 586.
Interest rates: underpayments and overpayments. The rates
for interest determined under Section 6621 of the code for the
calendar quarter beginning January 1, 2018, will be 4 percent
of overpayments (3 percent in the case of a corporation), 4
percent for underpayments, and 6 percent for large corporate
underpayments. The rate of interest paid on the portion of a
corporate overpayment exceeding $10,000 will be 1.5 per-
cent.
EMPLOYEE PLANS
Notice 2017–72, page 601.
This notice contains the 2017 Required Amendments List for
individually designed qualified retirement plans. The list identi-
fies certain changes in qualification requirements that became
effective in 2017 that may require a retirement plan to be
amended in order to remain qualified, and establishes the date
by which any necessary amendment must be made.
Notice 2017–76, page 604.
This notice sets forth updates on the corporate bond monthly
yield curve, the corresponding spot segment rates for Decem-
ber 2017 used under § 417(e)(3)(D), the 24-month average
segment rates applicable for December 2017, and the 30-year
Treasury rates. These rates reflect the application of
§ 430(h)(2)(C)(iv), which was added by the Moving Ahead for
Progress in the 21st Century Act, Public Law 112–141 (MAP-
21) and amended by section 2003 of the Highway and Trans-
portation Funding Act of 2014 (HATFA).
INCOME TAX
Notice 2017–75, page 602.
This notice provides guidance on the application of sections
409A and 457A. Specifically, this guidance addresses the
transition provisions enacted as part of section 457A that
generally provide that amounts deferred and attributable to
services performed before January 1, 2009, that would other-
wise have been subject to inclusion in income under section
457A, are includible in gross income in the later of the last
taxable year beginning before 2018 or the date of vesting. As
amounts have become includible in income during 2017, stake-
holders have raised questions concerning the ability to make
distributions to pay the income taxes due on these amounts
and still maintain compliance with section 409A. This notice
provides that service recipients may accelerate distributions to
pay income taxes on amounts includible in 2017 without vio-
lating section 409A. This notice supplements the guidance
provided in Notice 2009–8, 2009–4 IRB 347 (January 26,
2009), and is not intended to supersede or modify any of the
guidance provided in Notice 2009–8.
Finding Lists begin on page ii.
Bulletin No. 2017–52
December 26, 2017

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
December 26, 2017Bulletin No. 2017–52

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 6621.—Determina-
tion of Rate of Interest
26 CFR 301.6621–1: Interest rate.
Rev. Rul. 2017–25
Section 6621 of the Internal Revenue
Code establishes the interest rates on over-
payments and underpayments of tax. Under
section 6621(a)(1), the overpayment rate is
the sum of the federal short-term rate plus 3
percentage points (2 percentage points in the
case of a corporation), except the rate for the
portion of a corporate overpayment of tax
exceeding $10,000 for a taxable period is
the sum of the federal short-term rate plus
0.5 of a percentage point. Under section
6621(a)(2), the underpayment rate is the
sum of the federal short-term rate plus 3
percentage points.
Section 6621(c) provides that for pur-
poses of interest payable under section
6601 on any large corporate underpay-
ment, the underpayment rate under section
6621(a)(2) is determined by substituting
“5 percentage points” for “3 percentage
points.” Seesection 6621(c) and section
301.6621–3 of the Regulations on Proce-
dure and Administration for the definition of
a large corporate underpayment and for the
rules for determining the applicable date.
Section 6621(c) and section 301.6621–3 are
generally effective for periods after Decem-
ber 31, 1990.
Section 6621(b)(1) provides that the
Secretary will determine the federal short-
term rate for the first month in each cal-
endar quarter. Section 6621(b)(2)(A) pro-
vides that the federal short-term rate
determined under section 6621(b)(1) for
any month applies during the first calen-
dar quarter beginning after that month.
Section 6621(b)(3) provides that the fed-
eral short-term rate for any month is the
federal short-term rate determined during
that month by the Secretary in accordance
with section 1274(d), rounded to the near-
est full percent (or, if a multiple of 1/2 of
1 percent, the rate is increased to the next
highest full percent).
Notice 88 –59, 1988 –1 C.B. 546, an-
nounced that in determining the quarterly
interest rates to be used for overpayments
and underpayments of tax under section
6621, the Internal Revenue Service will
use the federal short-term rate based on
daily compounding because that rate is
most consistent with section 6621 which,
pursuant to section 6622, is subject to
daily compounding.
The federal short-term rate determined in
accordance with section 1274(d) during Oc-
tober 2017 is the rate published in Revenue
Ruling 2017–21, 2017– 45 IRB 482, to take
effect beginning November 1, 2017. The
federal short-term rate, rounded to the near-
est full percent, based on daily compound-
ing determined during the month of October
2017 is 1 percent. Accordingly, an overpay-
ment rate of 4 percent (3 percent in the case
of a corporation) and an underpayment rate
of 4 percent are established for the calendar
quarter beginning January 1, 2018. The
overpayment rate for the portion of a corpo-
rate overpayment exceeding $10,000 for the
calendar quarter beginning January 1, 2018
is 1.5 percent. The underpayment rate for
large corporate underpayments for the cal-
endar quarter beginning January 1, 2018, is
6 percent. These rates apply to amounts
bearing interest during that calendar quarter.
Sections 6654(a)(1) and 6655(a)(1)
provide that the underpayment rate estab-
lished under section 6621 applies in de-
termining the addition to tax under sec-
tions 6654 and 6655 for failure to pay
estimated tax for any taxable year. Thus,
the 4 percent rate also applies to estimated
tax underpayments for the first calendar
quarter beginning January 1, 2018. Pursu-
ant to section 6621(b)(2)(B), in determin-
ing the addition to tax under section 6654
for any taxable year for an individual, the
federal short-term rate that applies during
the third month following the taxable year
also applies during the first 15 days of the
4th month following the taxable year. In
addition, pursuant to section 6603(d)(4),
the rate of interest on section 6603 depos-
its is 1 percent for the first calendar quar-
ter in 2018.
Interest factors for daily compound in-
terest for annual rates of 1.5 percent, 3
percent, 4 percent and 6 percent are pub-
lished in Tables 8, 11, 13 and 17 of Rev.
Proc. 95–17, 1995–1 C.B. 562, 565, 567
and 571.
Annual interest rates to be com-
pounded daily pursuant to section 6622
that apply for prior periods are set forth in
the tables accompanying this revenue rul-
ing.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Richard Duenas of the Office of
the Associate Chief Counsel (Procedure
and Administration). For further informa-
tion regarding this revenue ruling, contact
Mr. Duenas at (202) 317-6877 (not a toll-
free number).
APPENDIX A
365 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
10.000013699630.0008633801250.001713784
20.000027397640.0008770911260.001727506
30.000041096650.0008908011270.001741228
40.000054796660.0009045121280.001754951
50.000068495670.0009182231290.001768673
December 26, 2017Bulletin No. 2017–52
586

365 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
60.000082195680.0009319341300.001782396
70.000095894690.0009456461310.001796119
80.000109594700.0009593571320.001809843
90.000123294710.0009730691330.001823566
100.000136995720.0009867811340.001837290
110.000150695730.0010004931350.001851013
120.000164396740.0010142061360.001864737
130.000178097750.0010279181370.001878462
140.000191798760.0010416311380.001892186
150.000205499770.0010553441390.001905910
160.000219201780.0010690571400.001919635
170.000232902790.0010827701410.001933360
180.000246604800.0010964841420.001947085
190.000260306810.0011101971430.001960811
200.000274008820.0011239111440.001974536
210.000287711830.0011376251450.001988262
220.000301413840.0011513391460.002001988
230.000315116850.0011650541470.002015714
240.000328819860.0011787681480.002029440
250.000342522870.0011924831490.002043166
260.000356225880.0012061981500.002056893
270.000369929890.0012199131510.002070620
280.000383633900.0012336291520.002084347
290.000397336910.0012473441530.002098074
300.000411041920.0012610601540.002111801
310.000424745930.0012747761550.002125529
320.000438449940.0012884921560.002139257
330.000452154950.0013022081570.002152985
340.000465859960.0013159251580.002166713
350.000479564970.0013296411590.002180441
360.000493269980.0013433581600.002194169
370.000506974990.0013570751610.002207898
380.0005206801000.0013707921620.002221627
390.0005343861010.0013845101630.002235356
400.0005480921020.0013982271640.002249085
410.0005617981030.0014119451650.002262815
420.0005755041040.0014256631660.002276544
430.0005892111050.0014393811670.002290274
440.0006029171060.0014531001680.002304004
450.0006166241070.0014668181690.002317734
460.0006303311080.0014805371700.002331465
470.0006440391090.0014942561710.002345195
480.0006577461100.0015079751720.002358926
490.0006714541110.0015216941730.002372657
500.0006851611120.0015354141740.002386388
Bulletin No. 2017–52December 26, 2017
587

365 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
510.0006988691130.0015491331750.002400120
520.0007125781140.0015628531760.002413851
530.0007262861150.0015765731770.002427583
540.0007399951160.0015902931780.002441315
550.0007537031170.0016040141790.002455047
560.0007674121180.0016177341800.002468779
570.0007811211190.0016314551810.002482511
580.0007948311200.0016451761820.002496244
590.0008085401210.0016588971830.002509977
600.0008222501220.0016726191840.002523710
610.0008359601230.001686340
620.0008496701240.001700062
366 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
10.000013661630.0008610201250.001709097
20.000027323640.0008746931260.001722782
30.000040984650.0008883661270.001736467
40.000054646660.0009020401280.001750152
50.000068308670.0009157131290.001763837
60.000081970680.0009293871300.001777522
70.000095632690.0009430611310.001791208
80.000109295700.0009567351320.001804893
90.000122958710.0009704091330.001818579
100.000136620720.0009840841340.001832265
110.000150283730.0009977581350.001845951
120.000163947740.0010114331360.001859638
130.000177610750.0010251081370.001873324
140.000191274760.0010387831380.001887011
150.000204938770.0010524591390.001900698
160.000218602780.0010661341400.001914385
170.000232266790.0010798101410.001928073
180.000245930800.0010934861420.001941760
190.000259595810.0011071621430.001955448
200.000273260820.0011208391440.001969136
210.000286924830.0011345151450.001982824
220.000300590840.0011481921460.001996512
230.000314255850.0011618691470.002010201
240.000327920860.0011755461480.002023889
250.000341586870.0011892231490.002037578
260.000355252880.0012029001500.002051267
270.000368918890.0012165781510.002064957
280.000382584900.0012302561520.002078646
290.000396251910.0012439341530.002092336
December 26, 2017Bulletin No. 2017–52
588

366 Day Year
0.5% Compound Rate 184 Days
DaysFactorDaysFactorDaysFactor
300.000409917920.0012576121540.002106025
310.000423584930.0012712911550.002119715
320.000437251940.0012849691560.002133405
330.000450918950.0012986481570.002147096
340.000464586960.0013123271580.002160786
350.000478253970.0013260061590.002174477
360.000491921980.0013396851600.002188168
370.000505589990.0013533651610.002201859
380.0005192571000.0013670441620.002215550
390.0005329251010.0013807241630.002229242
400.0005465941020.0013944041640.002242933
410.0005602621030.0014080851650.002256625
420.0005739311040.0014217651660.002270317
430.0005876001050.0014354461670.002284010
440.0006012691060.0014491271680.002297702
450.0006149391070.0014628081690.002311395
460.0006286081080.0014764891700.002325087
470.0006422781090.0014901701710.002338780
480.0006559481100.0015038521720.002352473
490.0006696181110.0015175331730.002366167
500.0006832891120.0015312151740.002379860
510.0006969591130.0015448971750.002393554
520.0007106301140.0015585801760.002407248
530.0007243011150.0015722621770.002420942
540.0007379721160.0015859451780.002434636
550.0007516431170.0015996281790.002448331
560.0007653151180.0016133111800.002462025
570.0007789861190.0016269941810.002475720
580.0007926581200.0016406781820.002489415
590.0008063301210.0016543611830.002503110
600.0008200031220.0016680451840.002516806
610.0008336751230.001681729
620.0008473481240.001695413
TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 – PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
PERIODRATEIn 1995–1 C.B.
DAILY RATE TABLE
Before Jul. 1, 19756%Table 2, pg. 557
Jul. 1, 1975—Jan. 31, 19769%Table 4, pg. 559
Feb. 1, 1976—Jan. 31, 19787%Table 3, pg. 558
Feb. 1, 1978—Jan. 31, 19806%Table 2, pg. 557
Feb. 1, 1980—Jan. 31, 198212%Table 5, pg. 560
Bulletin No. 2017–52December 26, 2017
589

TABLE OF INTEREST RATES
PERIODS BEFORE JUL. 1, 1975 – PERIODS ENDING DEC. 31, 1986
OVERPAYMENTS AND UNDERPAYMENTS
PERIODRATE
In 1995–1 C.B.
DAILY RATE TABLE
Feb. 1, 1982—Dec. 31, 198220%Table 6, pg. 560
Jan. 1, 1983—Jun. 30, 198316%Table 37, pg. 591
Jul. 1, 1983—Dec. 31, 198311%Table 27, pg. 581
Jan. 1, 1984—Jun. 30, 198411%Table 75, pg. 629
Jul. 1, 1984—Dec. 31, 198411%Table 75, pg. 629
Jan. 1, 1985—Jun. 30, 198513%Table 31, pg. 585
Jul. 1, 1985—Dec. 31, 198511%Table 27, pg. 581
Jan. 1, 1986—Jun. 30, 198610%Table 25, pg. 579
Jul. 1, 1986—Dec. 31, 19869%Table 23, pg. 577
TABLE OF INTEREST RATES
FROM JAN. 1, 1987 – Dec. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Jan. 1, 1987—Mar. 31, 19878%215759%23577
Apr. 1, 1987—Jun. 30, 19878%215759%23577
Jul. 1, 1987—Sep. 30, 19878%215759%23577
Oct. 1, 1987—Dec. 31, 19879%2357710%25579
Jan. 1, 1988—Mar. 31, 198810%7362711%75629
Apr. 1, 1988—Jun. 30, 19889%7162510%73627
Jul. 1, 1988—Sep. 30, 19889%7162510%73627
Oct. 1, 1988—Dec. 31, 198810%7362711%75629
Jan. 1, 1989—Mar. 31, 198910%2557911%27581
Apr. 1, 1989—Jun. 30, 198911%2758112%29583
Jul. 1, 1989—Sep. 30, 198911%2758112%29583
Oct. 1, 1989—Dec. 31, 198910%2557911%27581
Jan. 1, 1990—Mar. 31, 199010%2557911%27581
Apr. 1, 1990—Jun. 30, 199010%2557911%27581
Jul. 1, 1990—Sep. 30, 199010%2557911%27581
Oct. 1, 1990—Dec. 31, 199010%2557911%27581
Jan. 1, 1991—Mar. 31, 199110%2557911%27581
Apr. 1, 1991—Jun. 30, 19919%2357710%25579
Jul. 1, 1991—Sep. 30, 19919%2357710%25579
Oct. 1, 1991—Dec. 31, 19919%2357710%25579
Jan. 1, 1992—Mar. 31, 19928%696239%71625
Apr. 1, 1992—Jun. 30, 19927%676218%69623
Jul. 1, 1992—Sep. 30, 19927%676218%69623
Oct. 1, 1992—Dec. 31, 19926%656197%67621
Jan. 1, 1993—Mar. 31, 19936%175717%19573
Apr. 1, 1993—Jun. 30, 19936%175717%19573
Jul. 1, 1993—Sep. 30, 19936%175717%19573
December 26, 2017Bulletin No. 2017–52
590

TABLE OF INTEREST RATES
FROM JAN. 1, 1987 – Dec. 31, 1998
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Oct. 1, 1993—Dec. 31, 19936%175717%19573
Jan. 1, 1994—Mar. 31, 19946%175717%19573
Apr. 1, 1994—Jun. 30, 19946%175717%19573
Jul. 1, 1994—Sep. 30, 19947%195738%21575
Oct. 1, 1994—Dec. 31, 19948%215759%23577
Jan. 1, 1995—Mar. 31, 19958%215759%23577
Apr. 1, 1995—Jun. 30, 19959%2357710%25579
Jul. 1, 1995—Sep. 30, 19958%215759%23577
Oct. 1, 1995—Dec. 31, 19958%215759%23577
Jan. 1, 1996—Mar. 31, 19968%696239%71625
Apr. 1, 1996—Jun. 30, 19967%676218%69623
Jul. 1, 1996—Sep. 30, 19968%696239%71625
Oct. 1, 1996—Dec. 31, 19968%696239%71625
Jan. 1, 1997—Mar. 31, 19978%215759%23577
Apr. 1, 1997—Jun. 30, 19978%215759%23577
Jul. 1, 1997—Sep. 30, 19978%215759%23577
Oct. 1, 1997—Dec. 31, 19978%215759%23577
Jan. 1, 1998—Mar. 31, 19988%215759%23577
Apr. 1, 1998—Jun. 30, 19987%195738%21575
Jul. 1, 1998—Sep. 30, 19987%195738%21575
Oct. 1, 1998—Dec. 31, 19987%195738%21575
TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 – PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPAGE
Jan. 1, 1999—Mar. 31, 19997%19573
Apr. 1, 1999—Jun. 30, 19998%21575
Jul. 1, 1999—Sep. 30, 19998%21575
Oct. 1, 1999—Dec. 31, 19998%21575
Jan. 1, 2000—Mar. 31, 20008%69623
Apr. 1, 2000—Jun. 30, 20009%71625
Jul. 1, 2000—Sep. 30, 20009%71625
Oct. 1, 2000—Dec. 31, 20009%71625
Jan. 1, 2001—Mar. 31, 20019%23577
Apr. 1, 2001—Jun. 30, 20018%21575
Jul. 1, 2001—Sep. 30, 20017%19573
Oct. 1, 2001—Dec. 31, 20017%19573
Jan. 1, 2002—Mar. 31, 20026%17571
Apr. 1, 2002—Jun. 30, 20026%17571
Bulletin No. 2017–52December 26, 2017
591

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 – PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPAGE
Jul. 1, 2002—Sep. 30, 20026%17571
Oct. 1, 2002—Dec. 31, 20026%17571
Jan. 1, 2003—Mar. 31, 20035%15569
Apr. 1, 2003—Jun. 30, 20035%15569
Jul. 1, 2003—Sep. 30, 20035%15569
Oct. 1, 2003—Dec. 31, 20034%13567
Jan. 1, 2004—Mar. 31, 20044%61615
Apr. 1, 2004—Jun. 30, 20045%63617
Jul. 1, 2004—Sep. 30, 20044%61615
Oct. 1, 2004—Dec. 31, 20045%63617
Jan. 1, 2005—Mar. 31, 20055%15569
Apr. 1, 2005—Jun. 30, 20056%17571
Jul. 1, 2005—Sep. 30, 20056%17571
Oct. 1, 2005—Dec. 31, 20057%19573
Jan. 1, 2006—Mar. 31, 20067%19573
Apr. 1, 2006—Jun. 30, 20067%19573
Jul. 1, 2006—Sep. 30, 20068%21575
Oct. 1, 2006—Dec. 31, 20068%21575
Jan. 1, 2007—Mar. 31, 20078%21575
Apr. 1, 2007—Jun. 30, 20078%21575
Jul. 1, 2007—Sep. 30, 20078%21575
Oct. 1, 2007—Dec. 31, 20078%21575
Jan. 1, 2008—Mar. 31, 20087%67621
Apr. 1, 2008—Jun. 30, 20086%65619
Jul. 1, 2008—Sep. 30, 20085%63617
Oct. 1, 2008—Dec. 31, 20086%65619
Jan. 1, 2009—Mar. 31, 20095%15569
Apr. 1, 2009—Jun. 30, 20094%13567
Jul. 1, 2009—Sep. 30, 20094%13567
Oct. 1, 2009—Dec. 31, 20094%13567
Jan. 1, 2010—Mar. 31, 20104%13567
Apr. 1, 2010—Jun. 30, 20104%13567
Jul. 1, 2010—Sep. 30, 20104%13567
Oct. 1, 2010—Dec. 31, 20104%13567
Jan. 1, 2011—Mar. 31, 20113%11565
Apr. 1, 2011—Jun. 30, 20114%13567
Jul. 1, 2011—Sep. 30, 20114%13567
Oct. 1, 2011—Dec. 31, 20113%11565
Jan. 1, 2012—Mar. 31, 20123%59613
Apr. 1, 2012—Jun. 30, 20123%59613
Jul. 1, 2012—Sep. 30, 20123%59613
Oct. 1, 2012—Dec. 31, 20123%59613
December 26, 2017Bulletin No. 2017–52
592

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 – PRESENT
NONCORPORATE OVERPAYMENTS AND UNDERPAYMENTS
1995–1 C.B.
RATETABLEPAGE
Jan. 1, 2013—Mar. 31, 20133%11565
Apr. 1, 2013—Jun. 30, 20133%11565
Jul. 1, 2013—-Sep. 30, 20133%11565
Oct. 1, 2013—Dec. 31, 20133%11565
Jan. 1, 2014—Mar. 31, 20143%11565
Apr. 1, 2014—Jun. 30, 20143%11565
Jul. 1, 2014—Sep. 30, 20143%11565
Oct. 1, 2014—Dec. 31, 20143%11565
Jan. 1, 2015—Mar. 31, 20153%11565
Apr. 1, 2015—Jun. 30, 20153%11565
Jul. 1, 2015—Sep. 30, 20153%11565
Oct. 1. 2015—Dec. 31, 20153%11565
Jan. 1, 2016—Mar. 31, 20163%59613
Apr. 1, 2016—Jun. 30, 20164%61615
Jul. 1, 2016—Sep. 30, 20164%61615
Oct. 1, 2016—Dec. 31, 20164%61615
Jan. 1, 2017—Mar. 31, 20174%13567
Apr. 1, 2017—Jun. 30, 20174%13567
Jul. 1, 2017—Sep. 30, 20174%13567
Oct. 1, 2017—Dec. 31, 20174%13567
Jan. 1, 2018—Mar. 31, 20184%13567
Bulletin No. 2017–52December 26, 2017
593

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 – PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Jan. 1, 1999—Mar. 31, 19996%175717%19573
Apr. 1, 1999—Jun. 30, 19997%195738%21575
Jul. 1, 1999—Sep. 30, 19997%195738%21575
Oct. 1, 1999—Dec. 31, 19997%195738%21575
Jan. 1, 2000—Mar. 31, 20007%676218%69623
Apr. 1, 2000—Jun. 30, 20008%696239%71625
Jul. 1, 2000—Sep. 30, 20008%696239%71625
Oct. 1, 2000—Dec. 31, 20008%696239%71625
Jan. 1, 2001—Mar. 31, 20018%215759%23577
Apr. 1, 2001—Jun. 30, 20017%195738%21575
Jul. 1, 2001—Sep. 30, 20016%175717%19573
Oct. 1, 2001—Dec. 31, 20016%175717%19573
Jan. 1, 2002—Mar. 31, 20025%155696%17571
Apr. 1, 2002—Jun. 30, 20025%155696%17571
Jul. 1, 2002—Sep. 30, 20025%155696%17571
Oct. 1, 2002—Dec. 31, 20025%155696%17571
Jan. 1, 2003—Mar. 31, 20034%135675%15569
Apr. 1, 2003—Jun. 30, 20034%135675%15569
Jul. 1, 2003—Sep. 30, 20034%135675%15569
Oct. 1, 2003—Dec. 31, 20033%115654%13567
Jan. 1, 2004—Mar. 31, 20043%596134%61615
Apr. 1, 2004—Jun. 30, 20044%616155%63617
Jul. 1, 2004—Sep. 30, 20043%596134%61615
Oct. 1, 2004—Dec. 31, 20044%616155%63617
Jan. 1, 2005—Mar. 31, 20054%135675%15569
Apr. 1, 2005—Jun. 30, 20055%155696%17571
Jul. 1, 2005—Sep. 30, 20055%155696%17571
Oct. 1, 2005—Dec. 31, 20056%175717%19573
Jan. 1, 2006—Mar. 31, 20066%175717%19573
Apr. 1, 2006—Jun. 30, 20066%175717%19573
Jul. 1, 2006—Sep. 30, 20067%195738%21575
Oct. 1, 2006—Dec. 31, 20067%195738%21575
Jan. 1, 2007—Mar. 31, 20077%195738%21575
Apr. 1, 2007—Jun. 30, 20077%195738%21575
Jul. 1, 2007—Sep. 30, 20077%195738%21575
Oct. 1, 2007—Dec. 31, 20077%195738%21575
Jan. 1, 2008—Mar. 31, 20086%656197%67621
Apr. 1, 2008—Jun. 30, 20085%636176%65619
Jul. 1, 2008—Sep. 30, 20084%616155%63617
Oct. 1, 2008—Dec. 31, 20085%636176%65619
Jan. 1, 2009—Mar. 31, 20094%135675%15569
December 26, 2017Bulletin No. 2017–52
594

TABLE OF INTEREST RATES
FROM JANUARY 1, 1999 – PRESENT
CORPORATE OVERPAYMENTS AND UNDERPAYMENTS
OVERPAYMENTSUNDERPAYMENTS
1995–1 C.B.1995–1 C.B.
RATETABLEPGRATETABLEPG
Apr. 1, 2009—Jun. 30, 20093%115654%13567
Jul. 1, 2009—Sep. 30, 20093%115654%13567
Oct. 1, 2009—Dec. 31, 20093%115654%13567
Jan. 1, 2010—Mar. 31, 20103%115654%13567
Apr. 1, 2010—Jun. 30, 20103%115654%13567
Jul. 1, 2010—Sep. 30, 20103%115654%13567
Oct. 1, 2010—Dec. 31, 20103%115654%13567
Jan. 1, 2011—Mar. 31, 20112%95633%11565
Apr. 1, 2011—Jun. 30, 20113%115654%13567
Jul. 1, 2011—Sep. 30, 20113%115654%13567
Oct. 1, 2011—Dec. 31, 20112%95633%11565
Jan. 1, 2012—Mar. 31, 20122%576113%59613
Apr. 1, 2012—Jun. 30, 20122%576113%59613
Jul. 1, 2012—Sep. 30, 20122%576113%59613
Oct. 1, 2012—Dec. 31, 20122%576113%59613
Jan. 1, 2013—Mar. 31, 20132%95633%11565
Apr. 1, 2013—Jun. 30, 20132%95633%11565
Jul. 1, 2013—Sep. 30, 20132%95633%11565
Oct. 1, 2013—Dec. 31, 20132%95633%11565
Jan. 1, 2014—Mar. 31, 20142%95633%11565
Apr. 1, 2014—Jun. 30, 20142%95633%11565
Jul. 1, 2014—Sep. 30, 20142%95633%11565
Oct. 1, 2014—Dec. 31, 20142%95633%11565
Jan. 1, 2015—Mar. 31, 20152%95633%11565
Apr. 1, 2015—Jun. 30, 20152%95633%11565
Jul. 1. 2015—Sep. 30, 20152%95633%11565
Oct. 1, 2015—Dec. 31, 20152%95633%11565
Jan. 1, 2016—Mar. 31, 20162%576113%59613
Apr. 1, 2016—Jun. 30, 20163%596134%61615
Jul. 1, 2016—Sep. 30, 20163%596134%61615
Oct. 1, 2016—Dec. 31, 20163%596134%61615
Jan. 1, 2017—Mar. 31, 20173%115654%13567
Apr. 1, 2017—Jun. 30, 20173%115654%13567
Jul. 1, 2017—Sep. 30, 20173%115654%13567
Oct. 1, 2017—Dec. 31. 20173%115654%13567
Jan. 1, 2018—Mar. 31, 20183%115654%13567
Bulletin No. 2017–52December 26, 2017
595

TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 – PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1991—Mar. 31, 199113%31585
Apr. 1, 1991—Jun. 30, 199112%29583
Jul. 1, 1991—Sep. 30, 199112%29583
Oct. 1, 1991—Dec. 31, 199112%29583
Jan. 1, 1992—Mar. 31, 199211%75629
Apr. 1, 1992—Jun. 30, 199210%73627
Jul. 1, 1992—Sep. 30, 199210%73627
Oct. 1, 1992—Dec. 31, 19929%71625
Jan. 1, 1993—Mar. 31, 19939%23577
Apr. 1, 1993—Jun. 30, 19939%23577
Jul. 1, 1993—Sep. 30, 19939%23577
Oct. 1, 1993—Dec. 31, 19939%23577
Jan. 1, 1994—Mar. 31, 19949%23577
Apr. 1, 1994—Jun. 30, 19949%23577
Jul. 1, 1994—Sep. 30, 199410%25579
Oct. 1, 1994—Dec. 31, 199411%27581
Jan. 1, 1995—Mar. 31, 199511%27581
Apr. 1, 1995—Jun. 30, 199512%29583
Jul. 1, 1995—Sep. 30, 199511%27581
Oct. 1, 1995—Dec. 31, 199511%27581
Jan. 1, 1996—Mar. 31, 199611%75629
Apr. 1, 1996—Jun. 30, 199610%73627
Jul. 1, 1996—Sep. 30, 199611%75629
Oct. 1, 1996—Dec. 31, 199611%75629
Jan. 1, 1997—Mar. 31, 199711%27581
Apr. 1, 1997—Jun. 30, 199711%27581
Jul. 1, 1997—Sep. 30, 199711%27581
Oct. 1, 1997—Dec. 31, 199711%27581
Jan. 1, 1998—Mar. 31, 199811%27581
Apr. 1, 1998—Jun. 30, 199810%25579
Jul. 1, 1998—Sep. 30, 199810%25579
Oct. 1, 1998—Dec. 31, 199810%25579
Jan. 1, 1999—Mar. 31, 19999%23577
Apr. 1, 1999—Jun. 30, 199910%25579
Jul. 1, 1999—Sep. 30, 199910%25579
Oct. 1, 1999—Dec. 31, 199910%25579
Jan. 1, 2000—Mar. 31, 200010%73627
Apr. 1, 2000—Jun. 30, 200011%75629
Jul. 1, 2000—Sep. 30, 200011%75629
Oct. 1, 2000—Dec. 31, 200011%75629
Jan. 1, 2001—Mar. 31, 200111%27581
Apr. 1, 2001—Jun. 30, 200110%25579
Jul. 1, 2001—Sep. 30, 20019%23577
Oct. 1, 2001—Dec. 31, 20019%23577
December 26, 2017Bulletin No. 2017–52
596

TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 – PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 2002—Mar. 31, 20028%21575
Apr. 1, 2002—Jun. 30, 20028%21575
Jul. 1, 2002—Sep. 30, 20028%21575
Oct. 1, 2002—Dec. 31, 20028%21575
Jan. 1, 2003—Mar. 31, 20037%19573
Apr. 1, 2003—Jun. 30, 20037%19573
Jul. 1, 2003—Sep. 30, 20037%19573
Oct. 1, 2003—Dec. 31, 20036%17571
Jan. 1, 2004—Mar. 31, 20046%65619
Apr. 1, 2004—Jun. 30, 20047%67621
Jul. 1, 2004—Sep. 30, 20046%65619
Oct. 1, 2004—Dec. 31, 20047%67621
Jan. 1, 2005—Mar. 31, 20057%19573
Apr. 1, 2005—Jun. 30, 20058%21575
Jul. 1, 2005—Sep. 30, 20058%21575
Oct. 1, 2005—Dec. 31, 20059%23577
Jan. 1, 2006—Mar. 31, 20069%23577
Apr. 1, 2006—Jun. 30, 20069%23577
Jul. 1, 2006—Sep. 30, 200610%25579
Oct. 1, 2006—Dec. 31, 200610%25579
Jan. 1, 2007—Mar. 31, 200710%25579
Apr. 1, 2007—Jun. 30, 200710%25579
Jul. 1, 2007—Sep. 30, 200710%25579
Oct. 1, 2007—Dec. 31, 200710%25579
Jan. 1, 2008—Mar. 31, 20089%71625
Apr. 1, 2008—Jun. 30, 20088%69623
Jul. 1, 2008—Sep. 30, 20087%67621
Oct. 1, 2008—Dec. 31, 20088%69623
Jan. 1, 2009—Mar. 31, 20097%19573
Apr. 1, 2009—Jun. 30, 20096%17571
Jul. 1, 2009—Sep. 30, 20096%17571
Oct. 1, 2009—Dec. 31, 20096%17571
Jan. 1, 2010—Mar. 31, 20106%17571
Apr. 1, 2010—Jun. 30, 20106%17571
Jul. 1, 2010—Sep. 30, 20106%17571
Oct. 1, 2010—Dec. 31, 20106%17571
Jan. 1, 2011—Mar. 31, 20115%15569
Apr. 1, 2011—Jun. 30, 20116%17571
Jul. 1, 2011—Sep. 30, 20116%17571
Oct. 1, 2011—Dec. 31, 20115%15569
Jan. 1, 2012—Mar. 31, 20125%63617
Apr. 1, 2012—Jun. 30, 20125%63617
Jul. 1, 2012—Sep. 30, 20125%63617
Oct. 1, 2012—Dec. 31, 20125%63617
Bulletin No. 2017–52December 26, 2017
597

TABLE OF INTEREST RATES FOR LARGE CORPORATE UNDERPAYMENTS
FROM JANUARY 1, 1991 – PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 2013—Mar. 31, 20135%15569
Apr. 1, 2013—Jun. 30, 20135%15569
Jul. 1, 2013—Sep. 30, 20135%15569
Oct. 1, 2013—Dec. 31, 20135%15569
Jan. 1, 2014—Mar. 31, 20145%15569
Apr. 1, 2014—Jun. 30, 20145%15569
Jul. 1, 2014—Sep. 30, 20145%15569
Oct. 1, 2014—Dec. 31, 20145%15569
Jan. 1, 2015—Mar. 31, 20155%15569
Apr. 1, 2015—Jun. 30, 20155%15569
Jul. 1, 2015—Sep. 30, 20155%15569
Oct. 1, 2015—Dec. 31, 20155%15569
Jan. 1, 2016—Mar. 31, 20165%63617
Apr. 1, 2016—Jun. 30, 20166%65619
Jul. 1, 2016-—Sep. 30, 20166%65619
Oct. 1, 2016—Dec. 31, 20166%65619
Jan. 1, 2017—Mar. 31, 20176%17571
Apr. 1, 2017—Jun. 30, 20176%17571
Jul. 1, 2017—Sep. 30, 20176%17571
Oct. 1, 2017—Dec. 31, 20176%17571
Jan. 1, 2018—Mar. 31, 20186%17571
TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 – PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1995—Mar. 31, 19956.5%18572
Apr. 1, 1995—Jun. 30, 19957.5%20574
Jul. 1, 1995—Sep. 30, 19956.5%18572
Oct. 1, 1995—Dec. 31, 19956.5%18572
Jan. 1, 1996—Mar. 31, 19966.5%66620
Apr. 1, 1996—Jun. 30, 19965.5%64618
Jul. 1, 1996—Sep. 30, 19966.5%66620
Oct. 1, 1996—Dec. 31, 19966.5%66620
Jan. 1, 1997—Mar. 31, 19976.5%18572
Apr. 1, 1997—Jun. 30, 19976.5%18572
Jul. 1, 1997—Sep. 30, 19976.5%18572
Oct. 1, 1997—Dec. 31, 19976.5%18572
Jan. 1, 1998—Mar. 31, 19986.5%18572
Apr. 1, 1998—Jun. 30, 19985.5%16570
Jul. 1. 1998—Sep. 30, 19985.5%16570
Oct. 1, 1998—Dec. 31, 19985.5%16570
December 26, 2017Bulletin No. 2017–52
598

TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 – PRESENT
1995–1 C.B.
RATETABLEPG
Jan. 1, 1999—Mar. 31, 19994.5%14568
Apr. 1, 1999—Jun. 30, 19995.5%16570
Jul. 1, 1999—Sep. 30, 19995.5%16570
Oct. 1, 1999—Dec. 31, 19995.5%16570
Jan. 1, 2000—Mar. 31, 20005.5%64618
Apr. 1, 2000—Jun. 30, 20006.5%66620
Jul. 1, 2000—Sep. 30, 20006.5%66620
Oct. 1, 2000—Dec. 31, 20006.5%66620
Jan. 1, 2001—Mar. 31, 20016.5%18572
Apr. 1, 2001—Jun. 30, 20015.5%16570
Jul. 1, 2001—Sep. 30, 20014.5%14568
Oct. 1, 2001—Dec. 31, 20014.5%14568
Jan. 1, 2002—Mar. 31, 20023.5%12566
Apr. 1, 2002—Jun. 30, 20023.5%12566
Jul. 1, 2002—Sep. 30, 20023.5%12566
Oct. 1, 2002—Dec. 31, 20023.5%12566
Jan. 1, 2003—Mar. 31, 20032.5%10564
Apr. 1, 2003—Jun. 30, 20032.5%10564
Jul. 1, 2003—Sep. 30, 20032.5%10564
Oct. 1, 2003—Dec. 31, 20031.5%8562
Jan. 1, 2004—Mar. 31, 20041.5%56610
Apr. 1, 2004—Jun. 30, 20042.5%58612
Jul. 1, 2004—Sep. 30, 20041.5%56610
Oct. 1, 2004—Dec. 31, 20042.5%58612
Jan. 1, 2005—Mar. 31, 20052.5%10564
Apr. 1, 2005—Jun. 30, 20053.5%12566
Jul. 1, 2005—Sep. 30, 20053.5%12566
Oct. 1, 2005—Dec. 31, 20054.5%14568
Jan. 1, 2006—Mar. 31, 20064.5%14568
Apr. 1, 2006—Jun. 30, 20064.5%14568
Jul. 1, 2006—Sep. 30, 20065.5%16570
Oct. 1, 2006—Dec. 31, 20065.5%16570
Jan. 1, 2007—Mar. 31, 20075.5%16570
Apr. 1, 2007—Jun. 30, 20075.5%16570
Jul. 1, 2007—Sep. 30, 20075.5%16570
Oct. 1, 2007—Dec. 31, 20075.5%16570
Jan. 1, 2008—Mar. 31, 20084.5%62616
Apr. 1, 2008—Jun. 30, 20083.5%60614
Jul. 1, 2008—Sep. 30, 20082.5%58612
Oct. 1, 2008—Dec. 31, 20083.5%60614
Jan. 1, 2009—Mar. 31, 20092.5%10564
Apr. 1, 2009—Jun. 30, 20091.5%8562
Jul. 1, 2009—Sep. 30, 20091.5%8562
Bulletin No. 2017–52December 26, 2017
599

TABLE OF INTEREST RATES FOR CORPORATE
OVERPAYMENTS EXCEEDING $10,000
FROM JANUARY 1, 1995 – PRESENT
1995–1 C.B.
RATETABLEPG
Oct. 1, 2009—Dec. 31, 20091.5%8562
Jan. 1, 2010—Mar. 31, 20101.5%8562
Apr. 1, 2010—Jun. 30, 20101.5%8562
Jul. 1, 2010—Sep. 30, 20101.5%8562
Oct. 1, 2010—Dec. 31, 20101.5%8562
Jan. 1, 2011—Mar. 31, 20110.5%*
Apr. 1, 2011—Jun. 30, 20111.5%8562
Jul. 1, 2011-—Sep. 30, 20111.5%8562
Oct. 1, 2011—Dec. 31, 20110.5%*
Jan. 1, 2012—Mar. 31, 20120.5%*
Apr. 1, 2012—Jun. 30, 20120.5%*
Jul. 1, 2012—Sep. 30, 20120.5%*
Oct. 1, 2012—Dec. 31, 20120.5%*
Jan. 1, 2013—Mar. 31, 20130.5%*
Apr. 1, 2013—Jun. 30, 20130.5%*
Jul. 1, 2013—Sep. 30, 20130.5%*
Oct. 1, 2013—Dec. 31, 20130.5%*
Jan. 1, 2014—Mar. 31, 20140.5%*
Apr. 1, 2014—Jun. 30, 20140.5%*
Jul. 1, 2014—Sep. 30, 20140.5%*
Oct. 1, 2014—Dec. 31, 20140.5%*
Jan. 1, 2015—Mar. 31, 20150.5%*
Apr. 1, 2015—Jun. 30, 20150.5%*
Jul. 1, 2015—Sep. 30, 20150.5%*
Oct. 1, 2015—Dec. 31, 20150.5%*
Jan. 1, 2016—Mar. 31, 20160.5%*
Apr. 1, 2016—Jun. 30, 20161.5%56610
Jul. 1, 2016—Sep. 30, 20161.5%56610
Oct. 1, 2016—Dec. 31, 20161.5%56610
Jan. 1, 2017—Mar. 31, 20171.5%8562
Apr. 1, 2017—Jun. 30, 20171.5%8562
Jul. 1, 2017—Sep. 30, 20171.5%8562
Oct. 1, 2017—Dec. 31, 20171.5%8562
Jan. 1, 2018—Mar. 31, 20181.5%8562
* The asterisk reflects the interest factors for daily compound interest for annual rates of 0.5 percent published in
Appendix A of this Revenue Ruling.
December 26, 2017Bulletin No. 2017–52
600

Part III. Administrative, Procedural, and Miscellaneous
Notice 2017–72
2017 Required
Amendments List for
Qualified Retirement Plans
I. PURPOSE
This notice contains the Required
Amendments List for 2017 (2017 RA
List). Section 5 of Rev. Proc. 2016 –37,
2016 –29 I.R.B. 136, provides that, in
the case of an individually designed
plan, the remedial amendment period for
a disqualifying provision arising as a
result of a change in qualification re-
quirements generally is extended to the
end of the second calendar year that
begins after the issuance of the Required
Amendments List (RA List) in which
the change in qualification requirements
appears.Pursuant to section 5.05(3) of Rev.
Proc. 2016 –37, this notice provides that De-
cember 31, 2019, is generally the last day of
the remedial amendment period with respect
to a disqualifying provision arising as a re-
sult of a change in qualification require-
ments that appears on this 2017 RA List. As
a result, under sections 8.01 and 5.05(3) of
Rev. Proc. 2016 –37, December 31, 2019, is
also generally the plan amendment deadline
for a disqualifying provision arising as a
result of a change in qualification require-
ments that appears on the 2017 RA List.
However, a later date may apply to a gov-
ernmental plan (as defined in § 414(d)) pur-
suant to sections 8.01 and 5.06(3) of Rev.
Proc. 2016 –37.
II. BACKGROUND
Section 401(b) of the Internal Revenue
Code (Code) provides a remedial amend-
ment period during which a plan may be
amended retroactively to comply with the
qualification requirements under § 401(a).
Section 1.401(b)–1 describes the disqual-
ifying provisions that may be amended
retroactively and the remedial amendment
period during which retroactive amend-
ments may be adopted. Those regulations
also grant the Commissioner the discre-
tion to designate certain plan provisions as
disqualifying provisions and to extend the
remedial amendment period.
Rev. Proc. 2016 –37 eliminates, as of
January 1, 2017, the five-year remedial
amendment cycle system for individually
designed plans that was set forth in Rev.
Proc. 2007– 44, 2007–2 C.B. 54.
Sections 5.05(3) and 5.06(3) of Rev.
Proc. 2016 –37 extend the remedial amend-
ment period for individually designed plans
to correct disqualifying provisions that arise
as a result of a change in qualification re-
quirements. Under section 5.05(3), the re-
medial amendment period for a plan that is
not a governmental plan (as defined in
§ 414(d)) is extended to the end of the
second calendar year that begins after the
issuance of the RA List on which the change
in qualification requirements appears. Sec-
tion 5.06(3) provides a special rule for gov-
ernmental plans that could further extend
the remedial amendment period in some
cases.
Section 8.01 of Rev. Proc. 2016 –37
provides that the plan amendment dead-
line with respect to a disqualifying provi-
sion described in section 5 of Rev. Proc.
2016 –37 is the date on which the remedial
amendment period ends with respect to
that disqualifying provision.
Section 9 of Rev. Proc. 2016 –37 pro-
vides that the Department of the Treasury
(the Treasury Department) and the Inter-
nal Revenue Service (IRS) intend to pub-
lish annually an RA List. In general, a
change in qualification requirements will
not appear on an RA List until guidance
with respect to that change (including, in
certain cases, model amendments) has
been provided in regulations or in other
guidance published in the Internal Reve-
nue Bulletin. However, in the discretion
of the Treasury Department and the IRS, a
change in qualification requirements may
be included on an RA List in other cir-
cumstances, such as in cases in which a
statutory change is enacted and the Trea-
sury Department and the IRS anticipate
that no guidance will be issued.
III. CONTENT AND
ORGANIZATION OF RA LIST
In general, an RA List includes statu-
tory and administrative changes in quali-
fication requirements that are first effec-
tive during the plan year in which the list
is published.
1
However, an RA List does
not include guidance issued or legislation
enacted after the list has been prepared
and also does not include:
•Statutory changes in qualification re-
quirements for which the Treasury De-
partment and the IRS expect to issue
guidance (which would be included on
an RA List issued in a future year);
•Changes in qualification requirements
that permit (but do not require) op-
tional plan provisions (in contrast to
changes in the qualification require-
ments that cause existing plan provi-
sions, which may include optional
plan provisions previously adopted, to
become disqualifying provisions);
2
or
•Changes in the tax laws affecting qual-
ified plans that do not change the qual-
ification requirements under § 401(a)
(such as changes to the tax treatment
of plan distributions, or changes to the
funding requirements for qualified
plans).
The RA List is divided into two parts.
Part A covers changes in qualification re-
quirements that generally would require
an amendment to most plans or to most
plans of the type affected by the change.
Part B includes changes in qualifica-
tion requirements that the Treasury De-
partment and the IRS anticipate will not
require amendments to most plans, but
might require an amendment because of
an unusual plan provision in a particular
plan. If a change affects a particular qual-
ification requirement that most plans in-
corporate by reference, Part B would in-
clude the change because a particular plan
might not incorporate the qualification re-
1
RA Lists also may include changes in qualification requirements that were first effective in a prior year that were not included on a prior RA List under certain circumstances, such as changes
in qualification requirements that were issued or enacted after the prior year’s RA List was prepared.
2
The remedial amendment period and plan amendment deadline for discretionary changes to the terms of a plan are governed by sections 5.05(2), 5.06(2),and 8.02 of Rev. Proc. 2016-37,
and are not affected by the inclusion of a change in qualification requirements on an RA List.
Bulletin No. 2017–52December 26, 2017
601

quirement by reference and, thus, might
contain language inconsistent with the
change. For example, as provided in the
2016 RA List, if a defined benefit plan
incorporates the limitation of § 436(d)(2)
by reference to the statute or regulations
(or through the use of the sample amend-
ment in Notice 2011–96, 2011–52 I.R.B.
915), no amendment to the plan would be
required to comply with the changes made
by section 2003 of the Highway Transpor-
tation and Funding Act of 2014. P.L. 113–
159. However, a plan that sets forth the
substantive requirements of § 436(d)(2)
and that does not incorporate the limita-
tion of § 436(d)(2) by reference to the
statute or regulations, or through the use
of the sample amendment in Notice 2011–
96, may need to be amended.
Annual, monthly, or other periodic
changes to (1) the various dollar limits that
are adjusted for cost of living increases as
provided in § 415(d) or other Code provi-
sions, (2) the spot segment rates used to
determine the applicable interest rate under
§ 417(e)(3), and (3) the applicable mortality
table under § 417(e)(3), are treated as in-
cluded on the RA List for the year in which
such changes are effective even though they
are not directly referenced on that RA List.
The Treasury Department and the IRS an-
ticipate that few plans have language that
will need to be amended on account of these
changes.
The fact that a change in a qualification
requirement is included on the RA List
does not mean that a plan must be
amended as a result of that change. Each
plan sponsor must determine whether a
particular change in a qualification re-
quirement requires an amendment to its
plan.
IV.2017 REQUIRED
AMENDMENTS LIST
Part A.Changes in qualification require-
ments that generally would re-
quire an amendment to most plans
or to most plans of the type af-
fected by the change.
•Final regulations regarding cash bal-
ance/hybrid plans (79 Fed. Reg.
56442, 80 Fed. Reg. 70680).Cash bal-
ance/hybrid plans must be amended to
the extent necessary to comply with
those portions of the regulations re-
garding market rate of return and other
requirements that first become applica-
ble to the plan for the plan year begin-
ning in 2017. (This requirement does
not apply to those collectively bar-
gained plans that do not become
subject to these portions of the regula-
tions until 2018 or 2019 under the ex-
tended applicability dates provided in
§ 1.411(b)(5)–1(f)(2)(B)(3).)
Note: The relief from the anti-cutback
requirements of § 411(d)(6) provided
in § 1.411(b)(5)–1(e)(3)(vi) applies
only to plan amendments that are ad-
opted before the effective date of
these regulations.
Note: See also Notice 2016 – 67,
2016 – 47 I.R.B. 748, which addresses
the applicability of the market rate of
return rules to implicit interest pen-
sion equity plans.
•Benefit restrictions for certain defined
benefit plans that are eligible cooper-
ative plans or eligible charity plans
described in section 104 of the Pen-
sion Protection Act of 2006, as
amended (PPA). An eligible coopera-
tive plan or eligible charity plan that
was not subject to the benefit restric-
tions of § 436 for the 2016 plan year
under § 104 of PPA ordinarily be-
comes subject to those restrictions for
plan years beginning on or after Janu-
ary 1, 2017. However, a plan that fits
within the definition of a “CSEC plan”
(as defined in § 414(y)) continues not
to be subject to those rules unless the
plan sponsor has made an election for
the plan not to be treated as a CSEC
plan.
Part B.Other changes in qualification re-
quirements that may require an
amendment.
•Final regulations regarding partial
annuity distribution options for de-
fined benefit pension plans (81 Fed.
Reg. 62359). Defined benefit plans
that permit benefits to be paid partly in
the form of an annuity and partly as a
single sum (or other accelerated form)
must do so in a manner that complies
with the § 417(e) regulations. Section
1.417(e)–1(d)(7) provides rules under
which the minimum present value
rules of § 417(e)(3) apply to the dis-
tribution of only a portion of a partic-
ipant’saccruedbenefit.Section
1.417(e)–1(d)(7) applies to distribu-
tions with annuity starting dates in
plan years beginning on or after Janu-
ary 1, 2017, but taxpayers may elect to
apply § 1.417(e)–1(d)(7) with respect
to any earlier period.
Note: The regulations provide relief from
the anti-cutback rules of § 411(d)(6) for
certain amendments adopted on or before
December 31, 2017.
Note: Model amendments that a spon-
sor of a qualified defined benefit plan
may use to amend its plan to offer
bifurcated benefit distribution options
in accordance with these final regula-
tions are provided in Notice 2017–
44, 2017–36 I.R.B. 226.
V. DRAFTING INFORMATION
The principal author of this notice is
Angelique Carrington of the Office of As-
sociate Chief Counsel (Tax Exempt and
Government Entities). For further infor-
mation regarding this notice, contact Ms.
Carrington at (202) 317-4148 (not a toll-
free number).
Notice 2017–75
Guidance Under Section
409A for Pre-2009 Section
457A Deferrals
I. Purpose
This notice provides guidance on the
application of Internal Revenue Code
(Code) section 409A with respect to
amounts that are includible in income pur-
suant to section 801(d)(2) of the Tax Ex-
tenders and Alternative Minimum Tax
Relief Act of 2008, Div. C of Pub. L. No.
110 –343 (TEAMTRA). Section 801(a) of
TEAMTRA added section 457A to the
Code. Section 457A generally applies to
deferred amounts that are attributable to
services performed after December 31,
2008. However, if section 457A does not
apply to a deferred amount solely because
the amount is attributable to services per-
formed before 2009, section 801(d)(2) of
TEAMTRA provides that the amount is
includible in gross income in the later of
the last taxable year beginning before
2018 or the taxable year of vesting. This
guidance provides that a nonqualified de-
December 26, 2017Bulletin No. 2017–52
602

ferred compensation plan that is subject to
the provisions of Code section 409A will
not fail to meet the requirements of sec-
tion 409A solely because payments of de-
ferred amounts under the plan are accel-
erated to pay income taxes on the amounts
includible in income pursuant to section
801(d)(2) of TEAMTRA. This notice is
intended to supplement, not supersede or
modify, the guidance provided in Notice
2009 – 8, 2009 – 4 IRB 347 (Jan. 26,
2009).
II. Background
A. Section 457A and Section 801(d)(2)
of TEAMTRA
Section 457A generally provides that
compensation deferred under a nonquali-
fied deferred compensation plan of a non-
qualified entity is includible in gross in-
come when there is no substantial risk of
forfeiture of the rights to such compensa-
tion. For this purpose, section 457A(d)(3)
provides that the term “nonqualified de-
ferred compensation plan” has the mean-
ing provided under section 409A(d), sub-
ject to certain modifications, and section
457A(b) provides that the term “nonquali-
fied entity” means (1) any foreign corpo-
ration unless substantially all of its in-
come is (a) effectively connected with the
conduct of a trade or business in the
United States, or (b) subject to a compre-
hensive foreign income tax, and (2) any
partnership unless substantially all of its
income is allocated to persons other than
(a) foreign persons with respect to whom
such income is not subject to a compre-
hensive foreign income tax, and (b) tax-
exempt organizations.
Section 457A was added to the Code
by section 801(a) of TEAMTRA, which
was enacted on October 3, 2008. Section
801(d)(1) of TEAMTRA provides that
“the amendments made by this section
shall apply to amounts deferred which are
attributable to services performed after
December 31, 2008.” Section 801(d)(2) of
TEAMTRA further provides, however,
that “any amount deferred to which the
amendments made by this section do not
apply solely by reason of the fact that the
amount is attributable to services per-
formed before January 1, 2009, to the
extent such amount is not includible in
gross income in a taxable year beginning
before 2018,...shall be includible in
gross income in the later of – (A) the last
taxable year beginning before 2018, or (B)
the taxable year in which there is no sub-
stantial risk of forfeiture of the rights to
such compensation....”
B. Section 409A and Accelerated
Distributions
Section 409A(a)(3) provides that, ex-
cept as provided in regulations issued by
the Secretary, a nonqualified deferred
compensation plan may not permit the
acceleration of the time or schedule of any
payment under the plan. Section 1.409A–
3(j) provides that a nonqualified deferred
compensation plan may permit the accel-
eration of the time or schedule of any
payment only pursuant to an exception
provided in § 1.409A–3(j)(4). Section
1.409A–3(j)(4) does not provide an ex-
ception that allows a service provider to
receive an accelerated distribution to pay
income taxes due on amounts includible
in income under section 801(d)(2) of
TEAMTRA.
C. Notice 2009 – 8 and the Application
of Section 409A to Pre-2009 Section
457A Deferrals
Notice 2009 – 8, Q&A–25 provides
that, for deferred amounts attributable to
services performed before January 1,
2009, that are required to be included in
gross income in the later of the last tax-
able year beginning before 2018 or the
taxable year in which there is no substan-
tial risk of forfeiture of the rights to the
compensation (pre-2009 section 457A de-
ferrals), a change in the time and form of
payment to conform the date of distribu-
tion to the date the amount may be re-
quired to be included in income under
section 801(d)(2) of TEAMTRA will
not be treated as an impermissible accel-
eration under section 409A(a)(3) and
§ 1.409A–3(j) provided that the change in
the time and form of payment was estab-
lished in writing and effective on or be-
fore December 31, 2011. In addition, No-
tice 2009 – 8, Q&A–25 provides that, to
the extent a deferred amount attributable
to services performed before January 1,
2009, was earned and vested before De-
cember 31, 2004, and is not otherwise
subject to the requirements of section
409A due to the effective date rules under
§ 1.409A– 6, a change in the time and
form of payment solely to conform the
date of distribution to the date the amount
may be required to be included in income
under section 801(d)(2) of TEAMTRA is
not treated as a material modification of
the arrangement under § 1.409A– 6(a)(4)
provided that the change in the time and
form of payment is established in writing
and effective on or before December 31,
2011.
III. Guidance Permitting Accelerated
Distributions to Pay Income Taxes on
Pre-2009 Section 457A Deferrals
Pursuant to the authority provided in
section 409A(a)(3), the Department of the
Treasury (Treasury Department) and the
Internal Revenue Service (IRS) intend to
issue regulations applicable as of Decem-
ber 08, 2017 providing the relief set forth
in this paragraph; taxpayers may rely on
the relief described in this paragraph until
the regulations are finalized. The regula-
tions will permit the acceleration of pay-
ments under a nonqualified deferred com-
pensation plan to pay Federal, state, local,
and foreign income taxes due on pre-2009
section 457A deferrals that are includible
in gross income. Specifically, the Trea-
sury Department and the IRS intend to
issue regulations providing that a change
in the time and form of payment under a
nonqualified deferred compensation plan
to pay Federal, state, local, and foreign
income taxes on pre-2009 section 457A
deferrals will not be treated as an im-
permissible acceleration under section
409A(a)(3) and § 1.409A–3(j)(1). These
regulations will also provide that, to the
extent a deferred amount attributable to
services performed before January 1,
2009, was earned and vested before De-
cember 31, 2004, and is not otherwise
subject to the requirements of section
409A due to the effective date rules
under § 1.409A– 6, a change in the time
and form of payment of the deferred
amount to pay Federal, state, local, and
foreign income taxes on pre-2009 sec-
tion 457A deferrals will not be treated
as a material modification of such ar-
rangement under § 1.409A– 6(a)(4). The
relief provided in these regulations will
apply only to the extent that that the
amount of any distribution to pay Fed-
Bulletin No. 2017–52December 26, 2017
603

eral, state, local, and foreign income
taxes on pre-2009 section 457A defer-
rals is not more than an amount equal to
the Federal, state, local, and foreign in-
come tax withholding that would have
been remitted by an employer if there
had been a payment of wages equal to
the income includible by the service
provider under section 801(d)(2) of
TEAMTRA.
IV. Drafting Information
The principal author of this notice is
William McNally of the Office of Asso-
ciate Chief Counsel (Tax Exempt and
Government Entities). However, other
personnel from the Treasury Department
and the IRS participated in its develop-
ment. For further information regarding
this notice, contact Mr. McNally at (202)
317-5600 (not a toll-free number).
Notice 2017–76
Update for Weighted Average
Interest Rates, Yield Curves,
and Segment Rates
This notice provides guidance on the
corporate bond monthly yield curve, the
corresponding spot segment rates used un-
der § 417(e)(3), and the 24-month average
segment rates under § 430(h)(2) of the
Internal Revenue Code. In addition, this
notice provides guidance as to the interest
rate on 30-year Treasury securities under
§ 417(e)(3)(A)(ii)(II) as in effect for plan
years beginning before 2008 and the 30-
year Treasury weighted average rate un-
der § 431(c)(6)(E)(ii)(I).
YIELD CURVE AND SEGMENT
RATES
Generally, except for certain plans un-
der section 104 of the Pension Protection
Act of 2006 and CSEC plans under
§ 414(y), § 430 of the Code specifies the
minimum funding requirements that apply
to single-employer plans pursuant to
§ 412. Section 430(h)(2) specifies the in-
terest rates that must be used to determine
a plan’s target normal cost and funding
target. Under this provision, present value
is generally determined using three 24-
month average interest rates (“segment
rates”), each of which applies to cash
flows during specified periods. To the ex-
tent provided under § 430(h)(2)(C)(iv),
these segment rates are adjusted by the
applicable percentage of the 25-year aver-
age segment rates for the period ending
September 30 of the year preceding the
calendar year in which the plan year be-
gins.
3
However, an election may be made
under § 430(h)(2)(D)(ii) to use the
monthly yield curve in place of the seg-
ment rates.
Notice 2007– 81, 2007– 44 I.R.B. 899,
provides guidelines for determining the
monthly corporate bond yield curve, and
the 24-month average corporate bond seg-
ment rates used to compute the target nor-
mal cost and the funding target. Consis-
tent with the methodology specified in
Notice 2007– 81, the monthly corporate
bond yield curve derived from November
2017 data is in Table 2017–11 at the end
of this notice. The spot first, second, and
third segment rates for the month of No-
vember 2017 are, respectively, 2.20, 3.57,
and 4.24.
The 24-month average segment rates de-
termined under § 430(h)(2)(C)(i) through
(iii) must be adjusted pursuant to § 430(h)
(2)(C)(iv) to be within the applicable mini-
mum and maximum percentages of the cor-
responding 25-year average segment rates.
For plan years beginning before 2021, the
applicable minimum percentage is 90% and
the applicable maximum percentage is
110%. The 25-year average segment rates
for plan years beginning in 2016, 2017, and
2018 were published in Notice 2015– 61,
2015–39 I.R.B. 408, Notice 2016 –54,
2016 – 40 I.R.B. 429, and Notice 2017–50,
2017– 41 I.R.B. 280, respectively.
24-MONTH AVERAGE CORPORATE
BOND SEGMENT RATES
The three 24-month average corporate
bond segment rates applicable for Decem-
ber 2017 without adjustment for the 25-
year average segment rate limits are as
follows:
24-Month Average Segment Rates Without 25-year Average Adjustment
Applicable MonthFirst SegmentSecond SegmentThird Segment
December 20171.793.704.56
Based on § 430(h)(2)(C)(iv), the 24-month averages applicable for December 2017, adjusted to be within the applicable minimum
and maximum percentages of the corresponding 25-year average segment rates, are as follows:
For Plan Years
Beginning In
Adjusted 24-Month Average Segment Rates
Applicable Month
First
Segment
Second
Segment
Third
Segment
2016December20174.435.916.65
2017December20174.165.726.48
2018December20173.925.526.29
3
Pursuant to § 433(h)(3)(A), the 3
rd
segment rate determined under § 430(h)(2)(C) is used to determine the current liability of a CSEC plan (which is used to calculate the minimum amount
of the full funding limitation under § 433(c)(7)(C)).
December 26, 2017Bulletin No. 2017–52
604

30-YEAR TREASURY SECURITIES
INTEREST RATES
Generally for plan years beginning af-
ter 2007, § 431 specifies the minimum
funding requirements that apply to mul-
tiemployer plans pursuant to § 412. Sec-
tion 431(c)(6)(B) specifies a minimum
amount for the full-funding limitation de-
scribed in § 431(c)(6)(A), based on the
plan’scurrentliability.Section
431(c)(6)(E)(ii)(I) provides that the inter-
est rate used to calculate current liability
for this purpose must be no more than 5
percent above and no more than 10 per-
cent below the weighted average of the
rates of interest on 30-year Treasury se-
curities during the four-year period ending
on the last day before the beginning of the
plan year. Notice 88 –73, 1988 –2 C.B.
383, provides guidelines for determining
the weighted average interest rate. The
rate of interest on 30-year Treasury secu-
rities for November 2017 is 2.80 percent.
The Service determined this rate as the
average of the daily determinations of
yield on the 30-year Treasury bond ma-
turing in August 2047 determined each
day through November 8, 2017 and the
yield on the 30-year Treasury bond ma-
turing in November 2047 determined each
day for the balance of the month. For plan
years beginning in December 2017, the
weighted average of the rates of interest
on 30-year Treasury securities and the
permissible range of rates used to calcu-
late current liability are as follows:
Treasury Weighted Average Rates
For Plan Years
Beginning In
30-Year Treasury
Weighted Average
Permissible Range
90% to 105%
December 20172.852.57 to 3.00
MINIMUM PRESENT VALUE
SEGMENT RATES
In general, the applicable interest rates
under § 417(e)(3)(D) are segment rates
computed without regard to a 24-month
average. Notice 2007– 81 provides guide-
lines for determining the minimum pres-
ent value segment rates. Pursuant to that
notice, the minimum present value seg-
ment rates determined for November 2017
are as follows:
2017 are as follows:
Minimum Present Value Segment Rates
MonthFirst SegmentSecond SegmentThird Segment
November 20172.203.574.24
DRAFTING INFORMATION
The principal author of this notice is
Tom Morgan of the Office of the Associ-
ate Chief Counsel (Tax Exempt and Gov-
ernment Entities). However, other person-
nel from the IRS participated in the
development of this guidance. For further
information regarding this notice, contact
Mr. Morgan at 202-317-6700 or Tony
Montanaro at 202-317-8698 (not toll-free
calls).
Bulletin No. 2017–52December 26, 2017
605

Table 2017–11
Monthly Yield Curve for November 2017
Derived from November 2017 Data
MaturityYieldMaturityYieldMaturityYieldMaturityYieldMaturityYield
0.51.6720.54.0340.54.2760.54.3580.54.39
1.01.8321.04.0441.04.2761.04.3581.04.39
1.51.9721.54.0541.54.2761.54.3581.54.39
2.02.0922.04.0642.04.2862.04.3582.04.39
2.52.1922.54.0742.54.2862.54.3682.54.39
3.02.2823.04.0843.04.2863.04.3683.04.40
3.52.3723.54.0943.54.2863.54.3683.54.40
4.02.4524.04.1044.04.2964.04.3684.04.40
4.52.5324.54.1144.54.2964.54.3684.54.40
5.02.6125.04.1145.04.2965.04.3685.04.40
5.52.7025.54.1245.54.3065.54.3685.54.40
6.02.7926.04.1346.04.3066.04.3686.04.40
6.52.8726.54.1446.54.3066.54.3786.54.40
7.02.9627.04.1447.04.3067.04.3787.04.40
7.53.0527.54.1547.54.3067.54.3787.54.40
8.03.1328.04.1648.04.3168.04.3788.04.40
8.53.2128.54.1648.54.3168.54.3788.54.40
9.03.2829.04.1749.04.3169.04.3789.04.40
9.53.3529.54.1749.54.3169.54.3789.54.40
10.03.4230.04.1850.04.3270.04.3790.04.40
10.53.4830.54.1950.54.3270.54.3790.54.41
11.03.5331.04.1951.04.3271.04.3791.04.41
11.53.5931.54.2051.54.3271.54.3891.54.41
12.03.6332.04.2052.04.3272.04.3892.04.41
12.53.6832.54.2152.54.3272.54.3892.54.41
13.03.7233.04.2153.04.3373.04.3893.04.41
13.53.7533.54.2253.54.3373.54.3893.54.41
14.03.7934.04.2254.04.3374.04.3894.04.41
14.53.8234.54.2254.54.3374.54.3894.54.41
15.03.8435.04.2355.04.3375.04.3895.04.41
15.53.8735.54.2355.54.3475.54.3895.54.41
16.03.8936.04.2456.04.3476.04.3896.04.41
16.53.9136.54.2456.54.3476.54.3996.54.41
17.03.9337.04.2457.04.3477.04.3997.04.41
17.53.9537.54.2557.54.3477.54.3997.54.41
18.03.9738.04.2558.04.3478.04.3998.04.41
18.53.9838.54.2558.54.3478.54.3998.54.41
19.03.9939.04.2659.04.3579.04.3999.04.42
19.54.0139.54.2659.54.3579.54.3999.54.42
20.04.0240.04.2660.04.3580.04.39100.04.42
December 26, 2017Bulletin No. 2017–52
606

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example,modifiedand
supersededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE
—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin No. 2017–52December 26, 2017
i

Numerical Finding List
1
Bulletin 2017–27 through 2017–52
Action on Decision:
2017-5, 2017-27 I.R.B.1
2017-6, 2017-33 I.R.B.194
2017-7, 2017-42 I.R.B.311
Announcements:
2017-05, 2017-27 I.R.B.5
2017-08, 2017-28 I.R.B.9
2017-09, 2017-35 I.R.B.219
2017-10, 2017-33 I.R.B.210
2017-11, 2017-39 I.R.B.255
2017-12, 2017-38 I.R.B.238
2017-13, 2017-40 I.R.B.271
2017-15, 2017-47 I.R.B.534
2017-16, 2017-51 I.R.B.583
2017-17, 2017-46 I.R.B.515
2017-18, 2017-48 I.R.B.545
2017-19, 2017-51 I.R.B.585
2017-20, 2017-51 I.R.B.585
2017-21, 2017-51 I.R.B.585
Notices:
2017-36, 2017-33 I.R.B.208
2017-37, 2017-29 I.R.B.89
2017-38, 2017-30 I.R.B.147
2017-39, 2017-31 I.R.B.150
2017-40, 2017-32 I.R.B.190
2017-41, 2017-34 I.R.B.211
2017-42, 2017-34 I.R.B.212
2017-43, 2017-36 I.R.B.224
2017-44, 2017-36 I.R.B.226
2017-45, 2017-38 I.R.B.232
2017-46, 2017-41 I.R.B.275
2017-47, 2017-38 I.R.B.232
2017-48, 2017-39 I.R.B.254
2017-49, 2017-40 I.R.B.258
2017-50, 2017-41 I.R.B.280
2017-51, 2017-40 I.R.B.260
2017-52, 2017-40 I.R.B.262
2017-53, 2017-42 I.R.B.318
2017-54, 2017-42 I.R.B.321
2017-55, 2017-42 I.R.B.324
2017-56, 2017-43 I.R.B.365
2017-57, 2017-42 I.R.B.324
2017-58, 2017-42 I.R.B.326
2017-59, 2017-45 I.R.B.484
2017-60, 2017-43 I.R.B.365
2017-61, 2017-43 I.R.B.371
2017-62, 2017-44 I.R.B.460
2017-63, 2017-44 I.R.B.460
2017-64, 2017-45 I.R.B.486
2017-67, 2017-47 I.R.B.517
2017-68, 2017-46 I.R.B.513
2017-69, 2017-48 I.R.B.540
Notices:—Continued
2017-70, 2017-48 I.R.B.543
2017-71, 2017-51 I.R.B.561
2017-72, 2017-52 I.R.B.601
2017-73, 2017-51 I.R.B.562
2017-74, 2017-51 I.R.B.566
2017-75, 2017-52 I.R.B.602
2017-76, 2017-52 I.R.B.604
Proposed Regulations:
REG-128841-07, 2017-42 I.R.B.327
REG-139633-08, 2017-31 I.R.B.175
REG-128483-15, 2017-32 I.R.B.191
REG-136118-15, 2017-28 I.R.B.9
REG-105004-16, 2017-41 I.R.B.295
REG-125374-16, 2017-41 I.R.B.300
REG-115615-17, 2017-44 I.R.B.463
REG-116256-17, 2017-46 I.R.B.514
REG-119337-17, 2017-51 I.R.B.568
REG-129631-17, 2017-44 I.R.B.464
Revenue Procedures:
2017-41, 2017-29 I.R.B.92
2017-42, 2017-29 I.R.B.124
2017-43, 2017-31 I.R.B.153
2017-44, 2017-35 I.R.B.216
2017-45, 2017-35 I.R.B.216
2017-46, 2017-43 I.R.B.372
2017-47, 2017-38 I.R.B.233
2017-48, 2017-36 I.R.B.229
2017-50, 2017-37 I.R.B.230
2017-52, 2017-41 I.R.B.283
2017-53, 2017-40 I.R.B.263
2017-54, 2017-42 I.R.B.336
2017-55, 2017-43 I.R.B.373
2017-56, 2017-44 I.R.B.465
2017-57, 2017-44 I.R.B.474
2017-58, 2017-45 I.R.B.489
2017-59, 2017-48 I.R.B.543
2017-60, 2017-50 I.R.B.559
Revenue Rulings:
2017-14, 2017-27 I.R.B.2
2017-15, 2017-32 I.R.B.176
2017-16, 2017-35 I.R.B.215
2017-17, 2017-36 I.R.B.222
2017-18, 2017-39 I.R.B.239
2017-19, 2017-40 I.R.B.257
2017-20, 2017-41 I.R.B.273
2017-21, 2017-45 I.R.B.482
2017-22, 2017-48 I.R.B.536
2017-23, 2017-49 I.R.B.546
2017-24, 2017-49 I.R.B.556
2017-25, 2017-52 I.R.B.586
Treasury Decisions:
9819, 2017-29 I.R.B.85
9820, 2017-32 I.R.B.178
9821, 2017-32 I.R.B.181
9822, 2017-33 I.R.B.195
9823, 2017-33 I.R.B.206
9824, 2017-42 I.R.B.312
9825, 2017-46 I.R.B.500
9827, 2017-44 I.R.B.382
9828, 2017-44 I.R.B.431
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017– 01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
December 26, 2017Bulletin No. 2017–52
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletin 2017–27 through 2017–52
Notices:
2015-77
Amplified by
Notice 2017-40, 2017-32 I.R.B.190
2017-10
Modified by
Notice 2017-58, 2017-42 I.R.B.326
2017-29
Modified by
Notice 2017-58, 2017-42 I.R.B.326
Revenue Procedures:
2016-27
Modified by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
2016-27
Superseded by
Rev. Proc. 2017-43, 2017-31 I.R.B.153
2016-48
Superseded by
Rev. Proc. 2017-48, 2017-36 I.R.B.232
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2017– 01 through 2017–26 is in Internal Revenue Bulletin
2017–26, dated June 27, 2017.
Bulletin No. 2017–52December 26, 2017
iii

INTERNAL REVENUE BULLETIN
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