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Abbreviations

EMPLOYEE PLANS

Internal Revenue Bulletin 2002-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Accident and health plans, amounts

received (RR 58) 38, 541 Defined benefit plans, elimination of

optional forms of benefit (Notice 46) 28, 96 Employee Plans Compliance Resolution

System (EPCRS) update (RP 47) 29, 133 Full funding limitations:

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▸Contents — Internal Revenue Bulletin 2002-40

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