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Rev. Rul. 2001-34, page 31.›Bulletin No. 2001–28 July 9, 2001

EMPLOYEE PLANS

Internal Revenue Bulletin 2001-28 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8948, page 27. Final regulations clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage during the cost maintenance period defined under section 420(c)(3) of the Code.

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▸Contents — Internal Revenue Bulletin 2001-28

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