The IRS has released Revenue Procedure 2016-27 setting forth revised procedures for approval of benefit suspensions under multiemployer plans.

Document Excerpt

This Revenue Procedure contains revised procedures for applications for a suspension of benefits under a multiemployer defined benefit pension plan that is in critical and declining status under § 432(e)(9). These procedures replace the procedures set forth in Rev. Proc. 2015-34, 2015-27 I.R.B. 1218. The procedures set forth in this revenue procedure must be followed for applications submitted on or after April 26, 2016.
SECTION 1.

Link
https://www.irs.gov/pub/irs-drop/rp-16-27.pdf