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Introduction

SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2009-35 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on August 31, 2009, but plan sponsors may rely on this revenue procedure with respect to the modification contained in section 4 as of November 5, 2008.

DRAFTING INFORMATION

The principal author of this revenue procedure is James P. Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the Employee Plans taxpayer assistance answering service at 1–877–829–5500 (a toll-free number) or e-mail Mr. Flannery at RetirementPlanQuestions@irs.gov .

August 31, 2009 305 2009–35 I.R.B.

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▸Contents — Internal Revenue Bulletin 2009-35

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