PART I — INCOME TAXES›Article 14 of the Treaty provides:
SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 2004-7 · 2026-10-03 edition · updated 2026-10-04 · United States
REVENUE PROCEDURES
Rev. Proc. 2004–4 is modified to the extent that this revenue procedure provides special procedures for issuing rulings with respect to requests for waivers of the minimum funding standard.
Rev. Proc. 2004–5 is modified to the extent that this revenue procedure provides special procedures for furnishing technical advice to Determinations managers when both a request for a waiver of the minimum funding standard and a request for a determination letter have been submitted for a defined contribution plan.
Rev. Proc. 2004–6 is modified to the extent that this revenue procedure provides special procedures to follow in issuing a determination letter for a defined contribution plan if a waiver of the minimum funding standard has been requested.
Rev. Proc. 94–41, 1994–1 C.B. 711, is superseded
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