EMPLOYEE PLANS

T.D. 8727, page 5. Final and temporary regulations under section 401 of the Code relate to the remedial amendment period during which a sponsor of a qualified retirement plan or an employer maintaining a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period.

Announcement 97–81, page 12. Form 5310, Application for Determination for Terminating Plan; Form 6088, Distributable Benefits From Employee Benefit Pension Plans; and Form 5310A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities—Notice of Qualified Separate Lines of Business, have been revised as of June 1997.