SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure establishes streamlined procedures to avoid the disqualification of plans intended to satisfy § 401(a) or § 403(a) of the Internal Revenue Code on account of failure to be timely amended for GUST. ¹ These streamlined procedures are available only if the plan sponsor applies for a determination letter by September 3, 2002.

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▸Contents — Internal Revenue Bulletin 2002-24

Internal Revenue Bulletin 2002-24

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