Rev. Proc. 2010-52

This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with section 431(d) of the Code. Rev. Proc. 2008-67 superseded. Rev. Proc. 2010-4 modified.
 
Related Links:

• Rev. Proc. 2010-52
• Rev. Proc. 2010-52, 2010-52 I.R.B. 927