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Section 4. Effective Date
Internal Revenue Bulletin 2000-11 · 2026-10-03 edition · updated 2026-10-04 · United States
This procedure applies to the excise taxes under § 4971(b) of the Code with respect to plans terminating with termination dates under section 4041 of ERISA that occur on or after January 1, 2000.
Drafting Information
The principal author of this revenue procedure is Bill Kerr of the Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, call Employee Plans Taxpayer Assistance at (202) 622-6076 (not a toll free number) between 2:30 and 3:30 Eastern time, Monday through Thursday. Mr. Kerr’s number is (202) 622-8055 (also not a toll free number).
26 CFR 601.201: Rulings and determination letters.(Also Part I, §§412, 4971.)
Rev. Proc. 2000–17
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