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SECTION 1. PURPOSE AND SCOPE
Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 This revenue procedure provides approval to change the funding method used to determine the minimum funding
October 16, 2000 358 2000–42 I.R.B.
quirements of the regulations under § 412. Thus, for example, in a method which allocates liabilities among different elements of past and future service, the allocation of liabilities must be reasonable as required under § 1.412(c)(3)–1(c)(5).
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