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Section 1. Purpose

Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to set forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by § 412(c)(5)(A) of the Internal Revenue Code, as amended (the “Code”), and § 302(c)(5)(A) of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).

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▸Contents — Internal Revenue Bulletin 2000-42
Internal Revenue Bulletin 2000-42

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