If a money purchase plan applies for a funding waiver, does anyone know over what time period the funding waiver is to be amortized? I can't tell if it's 5 years (as it appears in the Code, but this may only apply to defined benefit plans) or 15 years as stated in Rev. Rul. 78-223. Can anyone help?

I believe that the amortization period is 5 years. The 15 year amortizaion is for multiemployer plans.