The Internal Revenue Service has tried to smooth out timing of the implementation of some regulations related to the Pension Protection Act of 2006.
The IRS will start to apply the provisions, such as a provision which deals with use of employer-specific, substitute mortality tables, to plan years that start after Jan. 1., 2009, officials write in IRS Notice 2008-21.
The IRS also will wait to apply several closely linked provisions after Jan. 1, 2009.