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EMPLOYEE PLANS

Internal Revenue Bulletin 1999-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 99–1, page 8. Qualified pension and profit-sharing plans; use of new technologies in plan administration. This notice provides guidance to sponsors and administrators of retirement plans that are intended to be qualified under section 401(a) of the Code regarding the use of electronic media for conducting certain transactions involving plan participants and beneficiaries.

Announcement 99–2, page 44. This announcement describes a method whereby employees who are employed by an employer who does not maintain any form of retirement program may establish IRAs.

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▸Contents — Internal Revenue Bulletin 1999-2
Internal Revenue Bulletin 1999-2

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