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Text of Rev. Proc. 2009-43: Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under section 204 of WRERA (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 9, 2009
5 pages. Excerpt: Section II of this revenue procedure sets forth ... circumstances [in addition to those in Notice 2009-42] in which the Service will automatically approve a request to revoke a section 204 election. Section III sets forth the procedures for submitting a request for automatic approval of revocation of a section 204 election. Section IV addresses other requests for approval to revoke a section 204 election.

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