EMPLOYEE PLANS

Internal Revenue Bulletin 2004-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–44, page 134. Minimum funding standards; amortization; extensions. This procedure sets forth guidelines for requesting extensions of the amortization period of the minimum funding standards with respect to defined benefit plans under section 412(e) of the Code. Rev. Proc. 79–61 superseded. Rev. Proc. 2004–4 modified.

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▸Contents — Internal Revenue Bulletin 2004-31

Internal Revenue Bulletin 2004-31

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