EMPLOYEE PLANS

Rev. Proc. 2015–34, page 4. This revenue procedure prescribes the application process for proposed suspensions of benefits for certain multiemployer defined benefit pension plans that are in critical and declining funded status. This revenue procedure also provides a model notice that a plan sponsor proposing a benefit suspension may use.

Rev. Proc. 2015–36, page 20. This revenue procedure modifies Rev. Proc. 2011–49 by expanding the scope of the pre-approved program to include defined benefit plans containing cash balance features and defined contribution plans containing employee stock ownership plan (ESOP) features and extends the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans to October 30, 2015. In addition, this revenue procedure updates Rev. Proc. 2011–49 to reflect changes made to the determination letter program in 2012. Rev. Proc. 2011–49 is superseded.

Finding Lists begin on page ii.