SECTION 2. CHANGES

.01 In general. This revenue procedure is a general update of Rev. Proc. 2002–8, 2002–1 I.R.B. 252. .02 Section 6.01. A new section 6.01(3) is added to reflect the exception to the 60day rollover rule in section 644 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”) and the subsequent paragraphs in subsection .01 of section 6 are renumbered accordingly.

.03 Section 6.10. The summary of Exempt Organization user fees in section 6.10 is updated.