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Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. CLARIFICATION OF

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

REV. PROC. 92–10

.01 Rev. Proc. 92–10 provides guidance regarding the required minimum distribution under § 401(a)(9) for a

Rev. Proc. 92–16, 1992–1 C.B. 673, is modified and superseded.

Rev. Proc. 94–19 is superseded.

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf
Internal Revenue Bulletin — cb95-02.pdf

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