Internal Revenue Bulletin: 2012-51 |
December 17, 2012 |
Table of Contents
Notice 2012-70 Notice 2012-70
This notice extends the deadline, as set forth in Notice 2011-96, 2011-52 I.R.B. 915, to amend a defined benefit plan to satisfy the requirements of section 436 of the Code and provides associated relief from the requirements of section 411(d)(6). Notice 2011-96 modified.
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