PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY
SECTION 5. DEFINITIONS
Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States
Bulletin No. 2018–42 611 October 15, 2018
.01 Definitions for Qualified Plans.............................................................................................................................................618 .02 Definitions for 403(b) Plans.................................................................................................................................................620 .03 Definitions for Orphan Plans................................................................................................................................................621 .04 Earnings.................................................................................................................................................................................621 .05 IRA........................................................................................................................................................................................621 .06 SEP........................................................................................................................................................................................621 .07 SIMPLE IRA Plan................................................................................................................................................................621 .08 Under Examination...............................................................................................................................................................621
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