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SECTION 2. BACKGROUND

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

INFORMATION

.01 Statute—Section 412(e) of the Code and section 304(a) of ERISA provide that the period of years required to amortize

any unfunded liability of any plan may be extended by the Secretary of Labor for a period of time (not in excess of 10 years).

.02 Reorganization Plan—Reorganization Plan No. 4 of 1978, 1979–1 C.B. 480, which became effective December 31, 1978, transferred the function described in subsection .01 to the Secretary of the Treasury.

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

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