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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure provides a model amendment for sponsors of certain master and prototype (‘‘M&P’’), regional prototype, volume submitter specimen, and individually designed profit-sharing or stock bonus plans in order to assist these plan sponsors in amending their plans to comply with Rev. Rul. 94–76, 1994–2 C.B. 46.

.02 This revenue procedure also extends, until June 30, 1997, the time period to adopt corrective plan amendments provided for in Rev. Rul. 94–76.

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▸Contents — Internal Revenue Bulletin 1996-50
Internal Revenue Bulletin 1996-50

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