SECTION 4. PROGRAM ELIGIBILITY

Internal Revenue Bulletin 1998-12 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General program eligibility. .02 Effect of examination. .03 Favorable Letter requirement. .04 Established practices and procedures. .05 Plan amendments. .06 Egregious failures. .07 Diversion or misuse of plan assets. .08 Operational Failures in § 403(b) Plans.

1998–12 I.R.B. 11 March 23, 1998

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▸Contents — Internal Revenue Bulletin 1998-12

Internal Revenue Bulletin 1998-12

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