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Text of IRS Announcement 2006-70: Election of Alternative Funding Schedule for Airline Businesses (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 15, 2006
2 pages. Excerpt: This announcement sets forth the procedures for electing an alternative funding schedule for contributions as described in section 402(a)(1) of the Pension Protection Act of 2006 (PPA), Pub. L. No. 109-280.
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