SECTION 3. OPINION LETTERS FOR
Internal Revenue Bulletin 2002-4 · 2026-10-03 edition · updated 2026-10-04 · United States
IRAS AND SEP AND SIMPLE IRA PLANS
.01 Mandatory submission . Beginning April 1, 2002, prototype sponsors can apply for opinion letters on prototype documents that incorporate EGTRRA changes and the final required minimum
2002–4 I.R.B. 401 January 28, 2002
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