Part IV. Applicable Federal Interest Rates.
Section 7. Comments Requested
Internal Revenue Bulletin 1998-2 · 2026-10-03 edition · updated 2026-10-04 · United States
Concerning Mergers
The Service requests written comments concerning potential standard procedures that can be used for a change in funding method in connection with a plan spin-off or merger. Comments and information should be sent to: Commissioner of the Internal Revenue Service, Attention: CP:E:EP:A:1, Washington, DC 20224.
Drafting Information
The principal author of this revenue procedure is Todd Newman of the Employee Plans Division. For further information regarding this revenue procedure, call (202) 622-6076 between 2:30 and 3:30 Eastern time (not a toll free number) Monday through Thursday. Mr. Newman’s number is (202) 622-6262 (also not a toll free number).
1998–2 I.R.B 37 January 12, 1998
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