SECTION 5. WHAT IS THE p. 192

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

GENERAL SCOPE OF A DETERMINATION LETTER? .01 Scope

.02 All form and certain non-form requirements generally reviewed

.03 Nondiscrimination in amount requirement

.04 Average benefit test requirement

.05 Nondiscriminatory current availability requirement

.06 Effective availability requirement

.07 Other limits on scope of determination letter

1998–1 I.R.B. 183 January 5, 1998

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▸Contents — Internal Revenue Bulletin 1998-1

Internal Revenue Bulletin 1998-1

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