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Bulletin No. 2016–51 December 19, 2016

EMPLOYEE PLANS

Internal Revenue Bulletin 2016-51 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–107424–12, page 861. These proposed regulations provide guidance relating to the minimum present value requirements applicable to certain defined benefit pension plans. The proposed regulations would provide guidance on changes made by the Pension Protection Act of 2006 and would provide other modifications to these rules as well.

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▸Contents — Internal Revenue Bulletin 2016-51

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