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PART I. BACKGROUND

SECTION 3. GATT

Internal Revenue Bulletin 1997-33 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 GATT, which was enacted December 8, 1994, also changed several of the Code’s qualification requirements. These

August 18, 1997 52 1997–33 I.R.B.

ing plan maintained by more than one employer, the plan need not be amended until the last day of the tenth month following the last day of the plan year in which the amendment is adopted or effective (whichever is later).

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▸Contents — Internal Revenue Bulletin 1997-33
Internal Revenue Bulletin 1997-33

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