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Directory Results for Revenue Ruling 2002-42 - Merger or conversion; partial termination; notice. Merger or conversion; partial termination; notice. This ruling describes a situation where a merger or conversion of a money purchase pension plan into a profit-sharing plan to Revenue Ruling 2002-48 - Federal Rates, Adjusted Federal Rates, Adjusted Federal Long-Term Rate and the Long-Term Exempt Rate.. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For