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Bulletin No. 2002–4 January 28, 2002

EMPLOYEE PLANS

Internal Revenue Bulletin 2002-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2002–10, page 401. Opinion letters; prototype SEPs, SIMPLEs, and IRAs . This revenue procedure describes the opinion letter program for all prototype plans within the meaning of sections 408(a), (b), (k), and (p) and 408A of the Code. Rev. Proc. 87–50 modified.

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