SECTION 2. CHANGES
Internal Revenue Bulletin 2008-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 In general . This revenue procedure is a general update of Rev. Proc. 2007–8, 2007–1 I.R.B. 230. .02 Section 3.01 is revised to reflect the legislation that makes Service user fees permanent.
.03 Two new employee plans user fees are added to section 6.01 as a result of ongoing practice and the Pension Protection Act of 2006, Pub. L. No. 109–280.
.04 As a result of the elimination of Form 6406, the user fee for that form is eliminated and the appropriate paragraphs renumbered.
Get a plain-English answer with a citation back to this text.
Ask AI about this code