SECTION 26. EFFECT ON OTHER DOCUMENTS
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Part I and III of Rev. Proc. 2016-37 are clarified, modified, and superseded with respect to a Cycle 4 (or later) Qualified Pre-approved Plan.
December 18, 2023 1540 Bulletin No. 2023–51
.02 Rev. Proc. 2017-41 is clarified, modified, and superseded with respect to a Cycle 4 (or later) Qualified Pre-approved Plan.
.03 Sections 4, and 10 through 12 of Rev. Proc. 2019-39 are clarified, modified, and superseded with respect to a Cycle 3 (or later) Section 403(b) Pre-approved Plan.
.04 Sections 4 through 22 and 25 of Rev. Proc. 2021-37 are clarified, modified, and superseded with respect to a Cycle 3 (or later) Section 403(b) Pre-approved Plan.
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