This revenue procedure provides a
mechanism whereby a plan sponsor or plan administrator may obtain a
determination from the Internal Revenue Service that its proposed
change in the method of funding its pension plan(s) meets the
standards of sections 412 of the Internal Revenue Code. This
updates Rev. Proc. 2000-41 based on changes in law primarily due to
the Pension Protection Act of 2006.
US Code:
26
USC 412 Name of Law: Minimum funding standards
Michael Brewer 202 622-9645
michael.p.brewer@irscounsel.treas.gov
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.