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Rev. Rul. 2022-13, page 99.

Internal Revenue Bulletin 2022-30 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue ruling addresses the application of section 432(b)(7) in the case of a merger of a multiemployer defined benefit pension plan that receives special financial assistance (SFA) from the Pension Benefit Guaranty Corporation into a multiemployer defined benefit pension plan that does not receive SFA.

ESTATE TAX

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▸Contents — Internal Revenue Bulletin 2022-30
Internal Revenue Bulletin 2022-30

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