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Text of IRS Rev. Proc. 2000-17: Waiver of Penalty Tax for Accumulated Funding Deficiency
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 25, 2000
Provides for a waiver of the 100 percent tax imposed under section 4971(b) of the Internal Revenue Code on an employer who maintains a pension plan for which there is an accumulated funding deficiency under section 412. The waiver is applicable to certain terminated single-employer defined benefit plans if specific conditions are satisfied.
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