Internal Revenue Bulletin:  2012-51 

December 17, 2012 

EMPLOYEE PLANS


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.


More Internal Revenue Bulletins