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Text of Rev. Proc. 2004-44: Obtaining Extension of Funding Amortization Period (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
July 7, 2004
14 pages. Excerpt: The purpose of this revenue procedure is to outline the procedure by which a plan administrator or a plan sponsor may request and obtain approval for an extension of an amortization period in accordance with § 412(e) of the Internal Revenue Code and section 304(a) of [ERISA].

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