Internal Revenue Bulletin: 2004-31 |
August 2, 2004 |
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 Proc. 79-61 superseded.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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