EMPLOYEE PLANS

Internal Revenue Bulletin 2002-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2002–84, page 953. Overpayment, offset and repayment. This ruling describes three situations where there are overpayments of benefits from a qualified plan within the meaning of section 401(a) of the Code, the tax consequences of those overpayments, and the subsequent offsets by the plan or repayment to the plan.

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▸Contents — Internal Revenue Bulletin 2002-50

Internal Revenue Bulletin 2002-50

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