Internal Revenue Bulletin:  2006-50 

December 11, 2006 

EMPLOYEE PLANS


Table of Contents

Notice 2006-105 Notice 2006-105

Minimum funding standards; alternative deficit reduction contribution. This notice describes how a commercial passenger airline may make an election of an alternative deficit reduction contribution pursuant to section 402(i) of the Pension Protection Act of 2006 and contains background for that election. Announcement 2004-38 modified. Announcement 2004-43 amplified and modified. Notice 2004-59 amplified.


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