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Issue Number: RR-2022-13Inside This IssueRevenue 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. 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. |
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