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EMPLOYEE PLANS

Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–165868–01, page 270. Proposed regulations under section 419A of the Code provide guidance regarding whether a welfare benefit plan is part of a 10-or-more employer plan described in section 419A(f)(6). A public hearing is scheduled for November 5, 2002.

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▸Contents — Internal Revenue Bulletin 2002-31

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