Bulletin No. 2000–26 June 26, 2000

bility for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

Notice 2000–32, page 1274. Rollovers; hardship distributions. This notice provides relief relating to the exception to the definition of eligible rollover distribution for hardship distributions, as provided by sections 402(c)(4)(C) and 403(b)(8)(B) of the Code. Notice 99–5 modified.