Final and proposed IRS positions on the interpretation of Internal Revenue Code sections specific to retirement plans.
The IRS's interpretation of how the law is applied to a specific set of facts specific to retirement plans.
The IRS’s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.
A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.
Public pronouncements that have only immediate or short-term value specific to retirement plans.