Revenue Procedure 2015-34 -- ACCEPTING APPLICATIONS JUNE 19
Internal Revenue Service (IRS) sent this bulletin at 06/17/2015 01:36 PM EDT
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Issue Number: RP-2015-34Inside This Issue[RP-2015-34 is being re-issued to correct the prior header that included an incorrect date for accepting applications. The correct date is June 19, 2015, not June 15.] Revenue Procedure 2015-34 describes procedures for a multiemployer defined benefit pension plan in critical and declining status to apply for approval of a proposed suspension of benefits under § 432(e)(9). The revenue procedure provides that the Treasury Department will accept applications beginning June 19, 2015. The revenue procedure is being issued in conjunction with temporary and proposed regulations providing guidance on benefit suspensions. Section 432(e)(9) was amended by section 201 of the Multiemployer Pension Reform Act of 2014, Division O of the Consolidated and Further Continuing Appropriations Act, 2015, Public Law 113-235 (128 Stat. 2130 (2014)). Revenue Procedure 2015-34 will be IRB 2015-26, dated June 29, 2015. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |