Internal Revenue Bulletin:  2007-14 

April 2, 2007 

EMPLOYEE PLANS


Table of Contents

Notice 2007-28 Notice 2007-28

Deductibility; contributions; sections 801 and 803 of the Pension Protection Act of 2006. This notice addresses, in question and answer format, the deductibility of certain contributions to qualified defined benefit pension plans under section 404(a)(1) of the Code and the deductibility of certain contributions to a combination of plans under section 404(a)(7).


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