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Part I. Background

Section 6. Effective Date

Internal Revenue Bulletin 1998-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective July 13, 1998, but may be relied upon as provided in section 4.

Drafting Information

The principal author of this revenue procedure is James Flannery of the Employee Plans Division. For further information regarding this revenue procedure, contact the Employee Plans Division’s telephone assistance service between the hours of 1:30 and 3:30 p.m. Eastern time, Monday through Thursday, on (202) 6226074/75. (These telephone numbers are not toll-free.)

July 13, 1998 10 1998–28 I.R.B.

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▸Contents — Internal Revenue Bulletin 1998-28

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