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Directory Results for Revenue Procedure 1999-45 - Minimum funding standards; change in funding method.. This procedure provides approval to change the funding method used to determine the minimum funding standard for defined benefits plans for plan years to Revenue Procedure 1999-46 - Electronic filing; magnetic media.. Specifications are set forth for filing 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, magnetically or electronically. The form may be filed