bulletin Internal Revenue›Introduction
Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2000-11 · 2026-10-03 edition · updated 2026-10-04 · United States
.03 Excise taxes that have been or could be imposed under § 4971(a) of the Code have been paid for all taxable years, including the taxable year related to the year of plan termination.
.04 All applicable forms in the 5500 series, including Schedules B (Actuarial Information), have been filed for the plan for all plan years including the year of plan termination.
Get a plain-English answer with a citation back to this text.
Ask AI about this code