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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

It is no longer necessary to prepare Form 6533 for all EP examinations of plans that are subject to PBGC. Only prepare and send Form 6533 if a referral is required to be made per Form 6533.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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