Internal Revenue Bulletin:  2004-31 

August 2, 2004 

EMPLOYEE PLANS


Table of Contents

Rev. Proc. 2004-44 Rev. Proc. 2004-44

Minimum funding standards; amortization; extensions. This procedure sets forth guidelines for requesting extensions of the amortization period of the minimum funding standards with respect to defined benefit plans under section 412(e) of the Code. Rev. Proc. 79-61 superseded. Rev. Proc. 2004-4 modified.


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