Part III. Administrative, Procedural, and Miscellaneous
SECTION 9. MODIFICATIONS TO REV.
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
PROCS. 93–12, 93–47, AND 94–13 REGARDING NOTICE TO INTERESTED PARTIES
.01 Rev. Proc. 93–12 is modified by deleting sections 6.05, 7.07, and 8.06 therein.
.02 Section 10.05 of Rev. Proc. 93– 12 is modified to read as follows: ‘‘Adopting employers must notify interested parties of the application to the Service for an advance determination regarding the qualification of the amended plan in accordance with Section II of Rev. Proc. 95–6.’’
.03 Rev. Proc. 93–47 is modified by deleting section 3.04 therein.
.04 Rev. Proc. 94–13 is modified by deleting sections V.E.(1).07 and V.E.(2).06.
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