SECTION 4. EXTENSION OF TIME
Internal Revenue Bulletin 2002-49 · 2026-10-03 edition · updated 2026-10-04 · United States
FOR AMENDING PLANS TO COMPLY WITH REV. RUL. 2001–62 AND REV. RUL. 2002–27
.01 The time for amending a plan to comply with Rev. Rul. 2001–62 is extended to the later of the time determined under the revenue ruling or the end of the plan’s GUST remedial amendment period.
.02 The time for amending a plan to comply with Rev. Rul. 2002–27 is extended to the later of the time determined under the revenue ruling or the end of the plan’s GUST remedial amendment period.
December 9, 2002 934 2002–49 I.R.B.
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