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accrued benefit agreement allocation amended amount annuity Appeals Office apply basis bears the economic capital account compensation contributions corporation costs Cumulative Bulletins current benefit structure December 31 defined benefit plan Deposit Account described in section determination letter distribution economic risk effective election enrolled actuary enrolled agent Example expenditures Federal filed Form grass roots lobbying income tax interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issue legislation mass submitter ment method of accounting National Office nership nonrecourse debt nonrecourse liability nonrecourse loan notice opinion letter package design paragraph partner partnership liability partnership minimum gain payment percent period person prior Proc proposed regulations provides pursuant qualified regional prototype plan request respect revenue procedure revenue ruling risk of loss satisfy share submitted Superseded by 89-3 taxable income taxpayer technical advice tion trade or business transaction treated trust