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PART II. REMEDIAL AMENDMENT CYCLES AND REMEDIAL AMENDMENT PERIODS

Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States

SECTION 5. REMEDIAL AMENDMENT CYCLE SYSTEM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1502 SECTION 6. REMEDIAL AMENDMENT PERIODS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1502 SECTION 7. PLAN AMENDMENT DEADLINES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1505 SECTION 8. SCHEDULES FOR REMEDIAL AMENDMENT CYCLES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1506

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Internal Revenue Bulletin 2023-51

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