SECTION 7. AREAS NOT COVERED

Internal Revenue Bulletin 2007-51 · 2026-10-03 edition · updated 2026-10-04 · United States

BY SECTIONS 3 AND 4 OF THIS REVENUE PROCEDURE

Except as provided in section 5 of this revenue procedure, the model plan language referenced in sections 3 and 4 of this revenue procedure is not designed to apply to any employer other than a State or local

government with respect to its employees performing services for a public school.

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▸Contents — Internal Revenue Bulletin 2007-51

Internal Revenue Bulletin 2007-51

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