Table of Contents

• Notice 2007-94
  • I. PURPOSE
  • II. BACKGROUND
  • III. APPLICATION OF 2007 CUMULATIVE LIST
  • IV. SPECIAL RULES FOR THE PENSION PROTECTION ACT OF 2006
  • V. 2007 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
  • VI. PENSION PROTECTION ACT OF 2006 PROVISIONS
  • DRAFTING INFORMATION
• Rev. Proc. 2007-71
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND AND GENERAL INFORMATION
  • SECTION 3. USE OF MODEL PLAN LANGUAGE BY PUBLIC SCHOOLS
  • SECTION 4. RELIANCE BY PUBLIC SCHOOL EMPLOYERS ON MODEL PLAN LANGUAGE
  • SECTION 5. USE OF THE MODEL PLAN LANGUAGE BY EMPLOYERS THAT ARE NOT PUBLIC SCHOOLS
  • SECTION 6. DATE AMENDMENTS ARE ADOPTED
  • SECTION 7. AREAS NOT COVERED BY SECTIONS 3 AND 4 OF THIS REVENUE PROCEDURE
  • SECTION 8. GUIDANCE REGARDING CERTAIN CONTRACTS ISSUED BEFORE 2009
  • SECTION 9. COMMENTS REQUESTED
  • SECTION 10. EFFECTIVE DATE
  • DRAFTING INFORMATION