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Internal Revenue Bulletin 1999-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 99–13, page 52. Tax-sheltered annuities; operational defects; closing agreements. A program whereby tax-sheltered annuities within the meaning of section 403(b) of the Code may correct certain operational defects or enter into closing agreements with the Service is set forth. Rev. Proc. 98–22 modified and amplified.

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▸Contents — Internal Revenue Bulletin 1999-5
Internal Revenue Bulletin 1999-5

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