Rev. Proc. 94-42, 1994-1 C.B. 717, as modified by Rev. Proc. 2023-4, this Bulletin,…
Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States
procedures under which a plan sponsor may file notice with and obtain approval for a retroactive amendment described in § 412(d)(2) (formerly § 412(c)(8)) and § 302(d)(2) of the Employee Retirement Income Security Act of 1974 (ERISA) that reduces prior accrued benefits.
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