Bulletin No. 2012-3 January 17, 2012
EMPLOYEE PLANS
Internal Revenue Bulletin 2012-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2012–6, page 293. This notice extends and expands the transition relief provided under Rev. Rul. 2011–1, 2011–2 I.R.B. 251, and Rev. Rul. 2008–40, 2008–2 C.B. 166, for certain group trusts, certain retirement trusts that qualify under the Puerto Rico Internal Revenue Code, and that participate in group trusts, and certain qualified retirement plans that benefit Puerto Rico residents. This notice also provides additional time for governmental retiree benefit plans described in section 401(a)(24) of the Code (section 401(a)(24) plans) to be amended to satisfy the applicable requirements of Rev. Rul. 2011–1. Rev. Ruls. 2011–1 and 2008–40 modified.
(Continued on the next page)
Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.
Get a plain-English answer with a citation back to this text.
Ask AI about this code