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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-52 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with § 431(d) of the Internal Revenue Code of 1986 (Code).

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▸Contents — Internal Revenue Bulletin 2010-52
Internal Revenue Bulletin 2010-52

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