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IRS Describes Amendment Restrictions After Election of Alternative Deficit Reduction Contribution (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Aug. 19, 2004
7 pages. Excerpt: This notice provides guidance on the restrictions that are placed on plan amendments following an employer's election of the alternative deficit reduction contribution under § 412(l)(12) of the Internal Revenue Code (the 'Code') and section 302(d)(12) of the Employee Retirement Income Security Act of 1974 ('ERISA'), as added by section 102 of the Pension Funding Equity Act of 2004, Pub. L. 108-218 ('PFEA '04'). [IRS Notice 2004-59]

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