SECTION 4. SPECIALAPPROVALS

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

.01 Approvals to remedy unreasonable

allocation of costs .02 Approval for change in funding

method for fully funded terminated plans .03 Approval for takeover plans . 04 Approval for change in valuation

software .05 Approval for de minimis mergers .06 Approval for mergers with same plan

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▸Contents — Internal Revenue Bulletin 2000-42

Internal Revenue Bulletin 2000-42

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