Rev. Proc. 81-60, 1981-2 C.B. 680.

Bulletin No. 2025–1 99 December 30, 2024

412, 4971(b) Additional tax (on failure to meet minimum funding standards)

412(c) Minimum funding standards

412(c)(7)(B) Minimum funding standards

• restrictions on plan amendments

412(d)(2) Minimum funding standards

• certain retroactive plan amendments

414(e) Church plans

414(r) Qualified separate lines of business – administrative scrutiny

461(h) Alternative method for the inclusion of common improvement costs in basis

482 Advance pricing agreements

521 Appeal procedure with regard to adverse determination letters and revocation or modification of exemption letter rulings and determination letters

817(h) Closing agreement for inadvertent failures of variable contracts

860 Self Determination of Deficiency Dividend

877, 2107, and 2501(a)(3) Individuals who lose U.S. citizenship or cease to be taxed as long-term U.S. residents with a principal purpose to avoid U.S. taxes