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Introduction

SECTION 1. PURPOSE

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

This revenue procedure provides (1) guidance to drafters of IRAs, SEPs and SIMPLE IRA plans; (2) guidance to users of Internal Revenue Service model IRAs and plans; and (3) transitional relief for users of IRAs and plans that have not been approved by the Service.

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▸Contents — Internal Revenue Bulletin 2002-4
Internal Revenue Bulletin 2002-4

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