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Introduction

SECTION 13. DRAFTING

Internal Revenue Bulletin 2015-24 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this notice is Steven Harrison of the Office of Assistant Chief Counsel (Financial Institutions and Products). For further information regarding this notice contact Steven Harrison at (202) 317-6842 (not a toll-free number).

Penalty Relief Program – Late Annual Reporting for Non-Title I Retirement Plans (“One-Participant Plans” and Certain Foreign Plans)

Rev. Proc. 2015–32

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▸Contents — Internal Revenue Bulletin 2015-24
Internal Revenue Bulletin 2015-24

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