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SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-4 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure opens the Internal Revenue Service’s determination letter program for qualified plans that seek to comply with the changes in the qualification requirements made by the Uruguay Round Agreements Act, Pub. L. 103–465 (GATT), and the Taxpayer Relief Act of 1997, Pub. L. 105–34 (TRA ‘97), as well as those changes in the qualification requirements made by the Small Business Job Protection Act of 1996, Pub. L. 104–188 (SBJPA) (including § 414(u) and the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103–353 (USERRA)), that are effective before the first day of the first plan year beginning on or after January 1, 1999. Beginning April 27, 1998, the Service will consider these changes when it reviews applications for determination of the tax-qualified status of pension, profitsharing and stock bonus plans and applications for opinion and notification letters

January 26, 1998 22 1998–4 I.R.B.

ments of § 401(a)(4) to a plan. Section 401(a)(17)(A) provided similar rules with respect to the application of the limitation on compensation that may be taken into account under a qualified plan.

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▸Contents — Internal Revenue Bulletin 1998-4
Internal Revenue Bulletin 1998-4

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