Notice 2014-34 provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates.

Revenue Procedure 2014-32 establishes a one-year pilot program to provide relief to plan administrators who fail to timely file Form 5500 EZ.

Notice 2014-35 applies administrative relief  to late filers of Form 5500 who satisfy the requirements of this notice and the Delinquent Filer Voluntary Compliance (“DFVC”) Program administered by the Department of Labor (“DOL”) Employee Benefits Security Administration.