Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 1999-16 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 401.—Qualified Pension, Profit-Sharing and Stock Bonus Plans

26 CFR 1.401(b)–1: Certain retroactive changes in plan.

A remedial amendment period for changes in plan qualification requirements made by the Small Business Job Protection Act of 1996 and other recent legislation is provided. See Rev. Proc. 99–23, page 5

1999–16 I.R.B. 3 April 19, 1999

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▸Contents — Internal Revenue Bulletin 1999-16

Internal Revenue Bulletin 1999-16

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