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 provides model amendments that may be used by an eligible employer (as defined in
457(e)(1) of the Internal Revenue Code) to amend its § 457(b) plan to reflect the revisions made to § 457 of the Internal Revenue Code by the Small Business Job Protection Act of 1996, Pub. L. No. 104– 188 (“SBJPA”) and by the Taxpayer Relief Act of 1997, Pub. L. No. 105–34 (“TRA ’97”).
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