PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY
SECTION 5. DEFINITIONS
Internal Revenue Bulletin 2016-42 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Definitions for Qualified Plans.........................................................................................................................................474 .02 Definitions for 403(b) Plans.............................................................................................................................................476 .03 Definitions for Orphan Plans............................................................................................................................................477 .04 Earnings.............................................................................................................................................................................477 .05 IRA....................................................................................................................................................................................477 .06 SEP....................................................................................................................................................................................477 .07 SIMPLE IRA Plan............................................................................................................................................................477 .08 Under Examination...........................................................................................................................................................477
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