SECTION 1. PURPOSE

This revenue procedure modifies Rev. Proc. 98–14, 1998–4 I.R.B. 22, to give sponsors of individually-designed pension, profit-sharing and stock bonus plans, including volume submitter plans, the option of requesting that applications for determination letters involving § 401(a) or § 403(a) of the Code be reviewed without taking into account changes in the plan qualification requirements made by the Uruguay Round Agreements Act, Pub. L. 103–465 (GATT), the Small Business Job Protection Act of 1996, Pub. L. 104–188 (SBJPA) (including § 414(u) and the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103–353 (USERRA)), and the Taxpayer Relief Act of 1997, Pub. L. 105–34 (TRA ’97). This option is being provided in response to employer and practitioner comments and will continue until further notice. This option will allow employers to take advantage of the full remedial amendment period for changes in the plan qualification requirements under these acts.