Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 3. MODEL AMENDMENT
Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 All plans—Sponsors described in subsection .02 may amend their plans by adopting the model language in the appendix to this revenue procedure on a word-for-word basis, in accordance with the instructions in this revenue procedure. If a sponsor to whom the model language is available pursuant to subsection .02 adopts the model language, neither application to the Service nor a user fee is required. The Service will
the regulation (or any successor regulation) as so amended.
(h) Dollar Values. The use of the dollar sign ($) shall indicate amounts stated in U.S. dollars.
Get a plain-English answer with a citation back to this text.
Ask AI about this code