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Director, Retirement Benefits

Wespath Benefits and Investments
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Goldberg, Swedelson & Associates
(Telecommute / Encino CA)

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PACETPA
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Southern California TPA Firm
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Client Services Representative

Ingham Retirement Group
(Telecommute / Miami FL)

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5500 Specialist

401K Generation
(Altamonte Springs FL)

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July Business Services
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Text of Revenue Procedure 2000-41: Changes in Funding Methods for DB Plans (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[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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