SECTION 15. WAIVER

OF MINIMUM FUNDING

Applicability of Rev. Proc. .01 The procedures in Rev. Proc. 2004–15, 2004–1 C.B. 490, apply to the request for a 2004–15 waiver of the minimum funding requirement. Section 2 of that revenue procedure contains the procedures for obtaining waivers of the minimum funding standards in the instance of defined benefit plans. In order to provide maximum flexibility in requesting a waiver for a defined contribution pension plan, section 3 of that revenue procedure contains three alternative methods as described more fully in Rev. Proc. 2004–15. The third alternative is a request for a waiver of the minimum funding requirement along with a determination letter request. Both of these requests are submitted by the applicant to the Office of Associate Chief Counsel (Tax Exempt and Government Entities). See section 5.15 of Rev. Proc. 2015–1, this Bulletin, and section 3 of Rev. Proc. 2004–15.