EMPLOYEE PLANS

Rev. Proc. 2000–40, page 357. Minimum funding standards; automatic change in fund- ing method. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefit plans for plan years beginning on or after January 1, 2000, to any one of the specific methods contained therein. Rev. Proc. 95–51 superseded.

Rev. Proc. 2000–41, page 371. Qualified defined benefit plan; change in funding method. This procedure sets forth an updated procedure that a plan administrator or plan sponsor may use to obtain approval to change the funding method of its qualified defined benefit plan. Rev. Proc. 78–37 superseded. Rev. Proc. 2000–4 modified.