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Part III — Request for comments

SECTION 5. EFFECT ON OTHER

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

DOCUMENTS

Rev. Procs. 87–50 and 98–59 are modified.

DRAFTING INFORMATION

The principal author of this revenue procedure is Roger Kuehnle of the Employee Plans, Tax Exempt and Government Entities Division. Questions regarding this revenue procedure may be sent via e-mail to RetirementPlanQuestions@irs.gov .

26 CFR 601.201: Rulings and determination letters. (Also Part I, Sections 846; 1.846–1.)

Rev. Proc. 2010–49

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▸Contents — Internal Revenue Bulletin 2010-50

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