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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2012-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective on February 1, 2013.

DRAFTING INFORMATION

The principal author of this revenue procedure is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the Employee Plans taxpayer assistance answering service at 1–877–829–5500 (a toll-free number) or e-mail Ms. Carrington at RetirementPlanQuestions@irs.gov .

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▸Contents — Internal Revenue Bulletin 2012-50
Internal Revenue Bulletin 2012-50

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