SECTION 11. RULES FOR DETERMINING FIVE-YEAR REMEDIAL AMENDMENT CYCLE IN CASES
Internal Revenue Bulletin 2005-37 · 2026-10-03 edition · updated 2026-10-04 · United States
OF MERGER OR ACQUISITION, CHANGE IN PLAN SPONSORSHIP, OR PLAN SPIN-OFF . . . . . . . . . . . . . . . . . . . 515
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