12/28/2007: Text of Proposed IRS Regs on PPA Funding Rules; Reliance Is Permitted for 2008 Plan Year (PDF) (Internal Revenue Service)
74 pages. Excerpt: "This document contains proposed regulations providing guidance on the determination of plan assets and benefit liabilities for purposes of the funding requirements that apply to single employer defined benefit plans. . . . For plan years beginning in 2008, plans are permitted to rely on the provisions set forth in these proposed regulations for purposes of satisfying the requirements of section 430."
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