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PART I – M&P PLANS

SECTION 4. DEFINITIONS

Internal Revenue Bulletin 2004-18 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 5. PROVISIONS REQUIRED IN EVERY M&P PLAN SECTION 6. OPINION LETTERS SCOPE SECTION 7. OPINION LETTERS APPLICATIONS - INSTRUCTIONS TO SPONSORS SECTION 8. APPROVED PLANS MAINTENANCE OF APPROVED STATUS SECTION 9. WITHDRAWAL OF REQUESTS SECTION 10. ABANDONED PLANS SECTION 11. RECORDKEEPING REQUIREMENTS

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▸Contents — Internal Revenue Bulletin 2004-18

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