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Abbreviations›Rev. Rul. 2012-12, 2012-15 I.R.B. 748

EMPLOYEE PLANS—Cont.

Internal Revenue Bulletin 2012-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Qualified joint and survivors annuities (RR 3) 8, 383 Retirement plans, covered compensation, permitted disparity

(RR 5) 5, 337 Regulations:

26 CFR 54.9815–2715, added; 602.101(b), amended; summary of benefits and coverage and uniform glossary (TD 9575) 15, 749 Summary of benefits and coverage and uniform glossary (TD

  1. 15, 749 Technical advice to IRS employees (RP 5) 1, 169

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▸Contents — Internal Revenue Bulletin 2012-18

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