PART II. PROGRAM EFFECT AND ELIGIBILITY
SECTION 3. EFFECT OF EPCRS; RELIANCE
Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Effect of EPCRS on Qualified Plans. .......................................................................................................................p. 137 .02 Effect of EPCRS on 403(b) Plans. ...........................................................................................................................p. 137 .03 Effect of EPCRS on SEPs. ........................................................................................................................................p. 137 .04 Compliance Statement ...............................................................................................................................................p. 138 .05 Other taxes and penalties .........................................................................................................................................p. 138 .06 Reliance .....................................................................................................................................................................p. 138
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