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Abbreviations›Rev. Rul. 2010-2, 2010-3 I.R.B. 272

EMPLOYEE PLANS

Internal Revenue Bulletin 2010-26 · 2026-10-03 edition · updated 2026-10-04 · United States

Correction of certain failures of nonqualified deferred compen sation plans to comply with the plan document requirements of section 409A (Notice 6) 3, 275 Defined benefit plans, determination letters (Ann 20) 15, 551 Dependent coverage of children under group health plans to age

26 (TD 9482) 22, 698 ; (REG–114494–10) 22, 723 Determination letters, issuing procedures (RP 6) 1, 193 Diversification requirements for certain defined contribution

plans (TD 9484) 24, 748 FBAR administrative relief for signature authority and certain

commingled funds (Notice 23) 11, 441 FBAR filing requirements (Ann 16) 11, 450 Full funding limitations, weighted average interest rates, seg ment rates for:

January 2010 (Notice 14) 5, 344 February 2010 (Notice 20) 8, 422 March 2010 (Notice 24) 12, 452 April 2010 (Notice 36) 17, 612 May 2010 (Notice 40) 21, 693 June 2010 (Notice 47) 26, 781 Health care benefits with respect to children under age 27, tax

treatment (Notice 38) 20, 682 Letter rulings:

And determination letters, areas which will not be issued

from:

Associates Chief Counsel and Division Counsel (TE/GE)

(RP 3) 1, 110 Associate Chief Counsel (International) (RP 7) 1, 231 And general information letters, procedures (RP 4) 1, 122 User fees, request for letter rulings (RP 8) 1, 234 Parity in mental health and substance use disorder benefits under

group health plans (TD 9479) 18, 618

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▸Contents — Internal Revenue Bulletin 2010-26
Internal Revenue Bulletin 2010-26

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