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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 54—PENSION EXCISE TAXES > 54.4980F-1—Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
54.4980F-1—Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.