does anyone know where I can find instructions/forms to apply for a waiver of the min funding standard on behalf of a client ??

The IRS recently issued this revenue procedure:
http://benefitslink.com/IRS/revproc2004-15.pdf

great ! thanks Pax !!

I am also interested in obtaining a waiver of minimum funding. However, my situation is that my client (at least this is his story) intended to make the 2002 required contribution to his DB plan, however, his bank didn't follow his directions and the money ended up somewhere else. My client's wife and mother both passed away around the minimum funding deadline and he hasn't been at full capacity since. Is there a situation where the Excised Tax for missing minimum funding deadline is waived for personal hardships rather than business hardships?? Thanks.

Don't know about your fact situation, but the IRS has stated that, because the excise tax for a funding deficiency is statutory, it cannot be waived.

With respect to a 2002 plan year, it is also quite clear that the deadline for submitting the waiver request is 2-1/2 months after the end of the plan year. IRS has stated this deadline cannot be extended or waived.

Thanks for the response. I realize that waiver application deadline has passed for 2002, but just thought i'd put a feeler out and see what came up. Thanks again.

Perhaps there are reasons to consider a PLR?