Contents›Rev. Proc. 81-43 is amplified and superseded.

SECTION 1. PURPOSE

Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth rules relating to the minimum retirement benefit requirement prescribed under section 31.3121(b)(7)-2 of the Employment Tax Regulations.

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▸Contents — Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication

Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication

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