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[Official Guidance]

1/29/2004: Text of Rev. Proc. 2004-15: Process for Requesting Waivers from Minimum Funding Standard (PDF) (Internal Revenue Service [IRS])
18 pages. Excerpt: The purpose of this revenue procedure is to outline the procedures of the Internal Revenue Service with respect to applications for waivers of the minimum funding standard under either § 412(d) of the Internal Revenue Code or section 303 of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 1974-3 C.B. 1, 41.
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