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Text of Corrections to IRS Proposed Regs on PPA Rules for Underfunded Single-Employer Pension Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 13, 2007
Federal Register version; 2 pages. Quite a few items. Excerpt: This document contains corrections to a notice of proposed rulemaking (REG–113891–07) that was published in the Federal Register on Friday, August 31, 2007 (72 FR 50544) providing guidance regarding the use of certain funding balances maintained for defined benefit pension plans and regarding benefit restrictions for certain underfunded defined benefit pension plans.
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