The Internal Revenue Service has created procedures for multiemployer defined benefit pension plans that have decided to revoke efforts to freeze their funded status.

One section describes circumstances in which the IRS will grant automatic approval to requests to cancel funded status freezes.

A second section describes the procedure a plan should use to submit a freeze cancellation request that seems to qualify for automatic approval, and a third discusses the procedure for submitting other types of freeze cancellation requests.

A copy of the guidance, given in IRS Revenue Procedure 09-43, is available here.