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EMPLOYEE PLANS

Internal Revenue Bulletin 1997-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Del. Order 97 (Rev. 34), page 14. The authority delegated by the Commissioner of Internal Revenue to the Assistant Commissioner (Employee Plans and Exempt Organizations), to enter into and approve certain closing agreements, may be redelegated to special assistants and division directors reporting directly to the Assistant Commissioner. Del. Order 97 (Rev. 33) superseded.

Announcement 97–102, page 15. This announcement provides revised instructions for sponsors and adopters of regional prototype and volume submitter retirement plans. Additionally, practitioner comments are solicited regarding the future direction of these programs.

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▸Contents — Internal Revenue Bulletin 1997-41
Internal Revenue Bulletin 1997-41

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