EMPLOYEE PLANS

Internal Revenue Bulletin 2002-32 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9005, page 290. Final regulations under section 401 of the Code provide guidance relating to the return of employer contributions or withdrawal liability payments made to multiemployer plans due to a mistake of fact or law.

T.D. 9006, page 315. Final regulations under section 7476 of the Code set forth standards by which a plan sponsor may satisfy the notice to interested parties requirement.

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▸Contents — Internal Revenue Bulletin 2002-32

Internal Revenue Bulletin 2002-32

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