Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 4. EXTENSION OF TIME
Internal Revenue Bulletin 1996-50 · 2026-10-03 edition · updated 2026-10-04 · United States
TO ADOPT AMENDMENT
The time period for adopting a plan amendment eliminating an optional form of benefit pursuant to Rev. Rul. 94–76 is extended to June 30, 1997, for profitsharing or stock bonus plans that otherwise were required, under that revenue ruling, to be amended to eliminate any optional form of benefit before that date.
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