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EMPLOYEE PLANS

Internal Revenue Bulletin 1997-32 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–107644–97, page 24. Proposed regulations under section 411 of the Code permit an amendment to a qualified plan that eliminates certain preretirement optional forms of benefit.

Finding Lists begin on page 31.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 1997-32
Internal Revenue Bulletin 1997-32

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