PART II. PROGRAM EFFECT AND ELIGIBILITY
SECTION 3. EFFECT OF EPCRS; RELIANCE
Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Effect of EPCRS on retirement plans..............................................................................................................................472 .02 Compliance statement.......................................................................................................................................................472 .03 Excise and other taxes......................................................................................................................................................472 .04 Reliance.............................................................................................................................................................................472
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