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PART I. PROCEDURES

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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▸Contents — Internal Revenue Bulletin 1998-1

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