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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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▸Contents — Internal Revenue Bulletin 2000-42

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