SECTION 11. MINOR p. 201
Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States
AMENDMENT OF PREVIOUSLY .01 Scope APPROVED PLAN
.02 Form 6406
.03 Additional information
.04 Minor amendment procedures may not be used for complex amendments
.05 Key district office has discretion to determine whether use of minor
amendment procedure is appropriate
SECTION 12. p. 202 TERMINATION OR DISCONTINUANCE OF .01 Scope CONTRIBUTIONS;
1998–1 I.R.B. 185 January 5, 1998
NOTICE OF MERGERS, .02 Forms CONSOLIDATIONS, ETC.
.03 Required demonstration of nondiscrimination requirements
.04 Compliance with Title IV of ERISA
.05 Termination prior to time for amending for change in law
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