Notice 2015-84 contains the annual list of cumulative changes in plan qualification requirements.  Under Rev. Proc. 2007-44, the IRS will use this list to review determination letter applications submitted between February 1, 2016 and January 31, 2017.

Notice 2015-85 provides interest rates, yield curves, and spot segment rates for November 2015.  These rates are used in calculating the minimum funding requirements specified in sections 430 and 431 that apply to single-employer plans and multiemployer plans pursuant to section 412.