The Internal Revenue Service has released interim rules for single-employer pension plan asset-valuation methods.

The rules, discussed in IRS Notice 2009-22, implement provisions of the Worker, Retiree, and Employer Recovery Act of 2008 that changed the plan asset valuation rules to include anticipated future plan earnings as well as contributions and distributions.

The notice also provides automatic approval for plans wanting to change to any permissible asset valuation method.

A copy of the notice is available here.