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ADMINISTRATIVE LAW, ERISA, LABOR & EMPLOYMENT LAW, TAX LAW
* Stepnowski v. Comm'r of Internal Revenue

ADMINISTRATIVE LAW, ERISA, LABOR & EMPLOYMENT LAW, TAX LAW

Stepnowski v. Comm'r of Internal Revenue, No. 05-3665 (3d Cir. July 27, 2006)
The Commissioner of Internal Revenue extended, until February 28, 2002, the deadline for pension plans to amend their present-value calculations to switch from using the rate published by the Pension Benefit Guaranty Corporation to using the 30-year Treasury rate.
http://caselaw.lp.findlaw.com/data2/circs/3rd/053665p.pdf

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