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Text of Rev. Proc. 2008-67: Requests by Multiemployer Pension Plans for Extension of Amortization Period (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 12, 2008
14 pages; supersedes Rev. Proc. 2004-44. Excerpt: This revenue procedure describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with ? 431(d) of the Internal Revenue Code[.]
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