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Abbreviations

EMPLOYEE PLANS

Internal Revenue Bulletin 2014-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Definition of a substantial risk of forfeiture (TD 9659) 12, 653 Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Excepted benefits (REG–143172–13) 2, 383 Final rules to implement the 90-day waiting period limitation

(TD 9656) 11, 626

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