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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.

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▸Contents — Internal Revenue Bulletin 2000-11

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