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SECTION 3. APPROVAL FOR
Internal Revenue Bulletin 2000-42 · 2026-10-03 edition · updated 2026-10-04 · United States
SPECIFIED CHANGES
.01 Approval 1 - Unit Credit .02 Approval 2 - Level percent of com pensation aggregate method .03 Approval 3 - Level dollar aggregate
method .04 Approval 4 - Level percent of com pensation individual aggregate method .05 Approval 5 - Level dollar individual
aggregate method .06 Approval 6 - Level percent of com pensation frozen initial liability method .07 Approval 7 - Level dollar frozen ini tial liability method .08 Approval 8 - Level percent of com pensation individual entry age normal method .09 Approval 9 - Level dollar individual
entry age normal method .10 Approval 10 - Asset valuation
method change to fair market value .11 Approval 11 - Asset valuation
method change to average market value without phase-in .12 Approval 12 - Asset valuation
method change to average market value with phase-in .13 Approval 13 - Valuation date change
to first day of plan year .14 Approval 14 - Change in method for
valuing ancillary benefits .15 Approval 15 - Asset valuation
method change to smoothed market value without phase-in .16 Approval 16 - Asset valuation
method change to smoothed market value with phase-in .17 Approval 17 - Asset valuation
method change to average market value with alternative phase-in
year and first or last day merger date .07 Approval for certain mergers with
transition period no more than 12 months .08 Approval for certain mergers with
transition period more than 12 months
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