Internal Revenue Bulletin:  2004-36 

September 7, 2004 


Table of Contents

Notice 2004-59 Notice 2004-59

Alternative deficit reduction election; amendment following election. This notice provides guidance on the restrictions that are placed on plan amendments following an employer’s election of the alternative deficit reduction contribution under § 412(l)(12) of the Code and section 302(d)(12) of the Employee Retirement Income Security Act of 1974, as added by section 102 of the Pension Funding Equity Act of 2004.

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