Rev. Proc. 79-62, 1979-2 C.B. 576, provides guidance for requesting a determination…
Internal Revenue Bulletin 2025-1 · 2026-10-03 edition · updated 2026-10-04 · United States
amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with former § 412(f)(2)(A) (now § 412(c)(7)(B)(i)).
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