IRS Logo
Print - Click this link to Print this page

EP Examination Process Guide - Puerto Rico Plans FAQs - Does Internal Revenue Code Section 401(b) apply to Puerto Rican plans?

Section 401(b), regarding certain retroactive changes to plan documents, applies to plans with a section 1022(i)(2) election and to dual-qualified plans.

Return to List of FAQs

Page Last Reviewed or Updated: 11-Feb-2014