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Bulletin No. 2012-51 December 17, 2012

EMPLOYEE PLANS

Internal Revenue Bulletin 2012-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2012–70, page 712. This notice extends the deadline, as set forth in Notice 2011–96, 2011–52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 436 of the Code and provides associated relief from the requirements of section 411(d)(6). Notice 2011–96 modified.

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▸Contents — Internal Revenue Bulletin 2012-51
Internal Revenue Bulletin 2012-51

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