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Assistant Director of Pension Administration Primark Benefits
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New Business Implementation Specialist AimPoint Pension
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Project Coordinator/New Business Implementation Team The Retirement Plan Company (TRPC)/an ABG firm
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| Text of Revenue Procedure 2000-41: Changes in Funding Methods for DB Plans (PDF) Internal Revenue Service [IRS]  [Official Guidance] Oct. 4, 2000 "The purpose of this revenue procedure is to set forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by section 412(c)(5)(A) of the Internal Revenue Code ... [an earlier procedure, Rev. Proc. 2000-40,] provides approval to change the funding method used to determine the minimum funding requirement for defined benefit plans to any one of the methods described therein." |
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