Revenue Procedure 2009-43 provides guidance on revoking the election by a multiemployer defined benefit plan to freeze the funded status of the plan under Section 204 of WRERA.
Document Excerpt
Section II of this revenue procedure sets forth additional circumstances in which the Service will automatically approve a request to revoke a section 204 election.Section III sets forth the procedures for submitting a request for automatic approval of revocation of a section 204 election. Section IV addresses other requests for approval to revoke a section 204 election.
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