RR-2022-13: Determination of deemed critical status under section 432(b)(7) with respect to the merger of a multiemployer defined benefit pension plan

Revenue Ruling 2022-13 describes the determination of deemed critical status under section 432(b)(7) with respect to the merger of a multiemployer defined benefit pension plan that receives special financial assistance (SFA) pursuant to section 432(k) (section 4262 of the Employee Retirement Income Security Act of 1974) from the Pension Benefit Guaranty Corporation into a multiemployer defined benefit pension plan that does not receive SFA.

Revenue Ruling 2022-13 will be in IRB: 2022-30, dated July 25, 2022.

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