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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1998-32 · 2026-10-03 edition · updated 2026-10-04 · United States

This Revenue Procedure describes the conditions under which the sponsor of an eligible deferred compensation plan under § 457(b) of the Internal Revenue Code may obtain a ruling from the Service that takes into account changes made by the Small Business Job Protection Act of 1996, Pub. L. No. 104–188 (“SBJPA”) and the Taxpayer Relief Act of 1997, Pub. L. No. 105–34 (“TRA ’97”).

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▸Contents — Internal Revenue Bulletin 1998-32
Internal Revenue Bulletin 1998-32

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