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SECTION 1. PURPOSE

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

The purpose of this revenue procedure is to outline the procedure by which a plan administrator or a plan sponsor may request and obtain approval for an extension of an amortization period in accordance with § 412(e) of the Internal Revenue Code and section 304(a) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93–406, 1974–3 C.B. 1, 42.

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▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

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