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Samples in periodicals archive:
2007-44, the IRS described a system of cyclical remedial amendment periods for determination letters for qualified pension and profit-sharing plans.
Starting February 1, 2006, the IRS extended the remedial amendment period for plans operating in good faith with the Economic Growth and Tax Relief Reconciliation Act of 2001 and certain other plan-qualification provisions.
In response to an AICPA request for an extension of the remedial amendment period for qualified retirement plans, the Internal Revenue Service has issued Rev.
Extend the remedial amendment period and other administrative relief until the last day of the first plan year beginning on or after October 1, 1997.
This includes adopting any necessary amendments to effectuate these rules within the remedial amendment period (e.
411(d)(6) relief for amendments necessary to reflect the TRA '97 until the end of the TRA '97 remedial amendment period (generally, the end of the 1999 plan year).
98-42,(22) which indicated that profit-sharing and money-purchase pension plans may operate in accordance with the repeal and be amended later, within the remedial amendment period.
Any amendment to the plan to eliminate the in-service distribution to those age 70 1/2 must be made by the end of the remedial amendment period that applies to the plan for changes under the SBJPA.