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Part III — Request for comments

SECTION 1. PURPOSE

Internal Revenue Bulletin 2010-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance to drafters and users of pre-approved IRAs. Section 3 of this revenue procedure provides guidance to drafters and users of prototype IRAs, including rules for when

documents must be submitted to the Internal Revenue Service and new user fees for individual retirement annuities. Section 4 provides guidance to users of the Service’s model IRAs and describes the availability of new model individual retirement annuities.

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▸Contents — Internal Revenue Bulletin 2010-50
Internal Revenue Bulletin 2010-50

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