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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