SECTION 15. WAIVER p. 206

OF MINIMUM FUNDING

.05 Employer is responsible for determining status under § 414(m) and

§ 414(n)

.06 Omission of material fact

.07 Service will indicate whether § 414(m) or § 414(n) was considered

.08 M&P plans; regional prototype plans

.09 Required information for § 414(m) determination

.10 Required information for § 414(n) determination

.01 Scope

.02 Applicability of Rev. Proc. 94-41

.03 Waiver and determination letter request submitted to national office

.04 Handling of the request

.05 Interested party notice and comment

.06 When waiver request should be submitted