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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-49 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure extends the time for making various amendments to qualified retirement plans. First, the revenue procedure extends the time for amending pre

December 9, 2002 932 2002–49 I.R.B.

approved plans to comply with GUST 1 to September 30, 2003. Second, the revenue procedure extends the time for amending plans to comply with Rev. Rul. 2001–62, 2001–2 C.B. 632, regarding changes to the mortality tables under § 417(e) of the Internal Revenue Code, and Rev. Rul. 2002– 27, 2002–20 I.R.B. 925, regarding the incorporation of deemed § 125 compensation in a plan’s § 415(c)(3) definition of compensation. The time by which a plan must be amended to comply with these revenue rulings is extended to the end of the plan’s GUST remedial amendment period. Finally, the revenue procedure extends the time for amending plans to comply with § 314(e) of the Community Renewal Tax Relief Act of 2000 (“CRA”) to the latest of the end of the first plan year beginning on or after January 1, 2002, the end of the plan’s GUST remedial amendment period, or June 30, 2003.

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▸Contents — Internal Revenue Bulletin 2002-49
Internal Revenue Bulletin 2002-49

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