Internal Revenue Bulletin:  2008-19 

May 12, 2008 

EXCISE TAX


Table of Contents

REG-108508-08 REG-108508-08

Proposed regulations under section 4971 of the Code provide guidance on the excise tax for failure to make certain required pension funding contributions. The regulations reflect changes made to section 4971 by the Pension Protection Act of 2006. A public hearing is scheduled for August 4, 2008.


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