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 Proc. 81-43 is amplified and superseded.

SECTION 5. EMPLOYEES WITH MULTIPLE POSITIONS OR WHO PARTICPATE IN CERTAIN

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

RETIREMENT SYSTEMS

See section 31.3121(b)(7)-2(e)(2)(iv) and (v) of the regulations for rules to be used in determining the service, compensation and benefits taken into account for purposes of this revenue procedure in the case of employees who are employed in more than one position with the employer, and employees who are participants in retirement systems maintained by more than one employer, respectively.

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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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