EMPLOYEE PLANS

Internal Revenue Bulletin 2011-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2011–78, page 874. This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan is a governmental plan within the meaning of section 414(d) of the Code and contains an appendix that includes a draft notice of proposed rulemaking on which Treasury Department and IRS invite comments.

Announcement 2011–79, page 892. This announcement describes rules that the Treasury Department and the IRS are considering proposing relating to the determination of whether a plan of an Indian tribal government is a governmental plan within the meaning of section 414(d) of the Code and contains an appendix that includes a draft notice of proposed rulemaking on which Treasury Department and IRS invite comments.

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▸Contents — Internal Revenue Bulletin 2011-51

Internal Revenue Bulletin 2011-51

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