Assertion: proposed regulation | /r/HasProperty | added by ppa
Facets:
Source sentences:
text: These proposed regulations contain guidance relating to the notice provisions for multiemployer plans under section 432 of the Code as added by PPA '06 where the applicable defined benefit multiemployer plan is in endangered or in critical status.
text: These proposed regulations, on which taxpayers may rely for purposes of section 430 of the Code for plan years beginning in 2008, are the fourth in a series of proposed regulations under section 430 of the Code as added by PPA '06, as well as proposed regulations under section 4971 of the Code that, among other things, pertain to quarterly contributions and the excise tax on liquidity shortfalls.