Revenue Procedures

Revenue Procedure 93-42 Internal Revenue Service 1993-2 C.B. 540 26 CFR 601.201: Rulings and determination letters. Rev. Proc. 93-42 SECTION 1. PURPOSE AND OVERVIEW .01 This revenue procedure provides guidelines for substantiating com­pliance with the nondiscrimination rules. Specifically, the guidance applies for purposes of substantiating that a plan satisfies the following require­ments: nondiscrimination as to […]