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[Official Guidance]

7/7/2004: Text of Rev. Proc. 2004-44: Obtaining Extension of Funding Amortization Period (PDF) (Internal Revenue Service [IRS])
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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