SECTION 8. COMMENTS

REQUESTED FOR ADDITIONAL METHODS SUBJECT TO APPROVAL

Taxpayers, plan administrators, and enrolled actuaries may wish to use other funding methods for which approval is not provided in this revenue procedure, but which satisfy the requirements of the regulations under § 412. The Service requests written comments concerning additional funding methods that may be considered for approval in future guidance. Comments and information should be sent to: Commissioner of the Internal Revenue Service, Attention: CP:E:EP, Washington, DC 20224.

26 CFR 601.202: Closing agreements. (Also Part I, §§ 401, 404, 415, 514, 4972, 4975, 4980, 7872; 1.401-1, 1.415-6, 1.514(a)-1.)

Rev. Proc. 95–52