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INCOME TAX

Internal Revenue Bulletin 2009-50 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9467, page 760. Final regulations under sections 430 and 436 of the Code provide guidance for single employer defined benefit retirement plans regarding the measurement of assets and liabilities to determine funding requirements and regarding restrictions on payment of benefits by underfunded plans.

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▸Contents — Internal Revenue Bulletin 2009-50
Internal Revenue Bulletin 2009-50

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