Part III. Administrative, Procedural, and Miscellaneous

able year ending after July 22, 1998, will be treated as making a change initiated by the taxpayer with the consent of the Commissioner. It further provides that the change will be made with a § 481(a) adjustment that will be taken into account ratably over a 3-taxable-year period beginning with the first taxable year ending after July 22, 1998.

26 CFR 1.404(b)–1T: Method of contribution, etc., having the effect of a plan; effect of section 404(b). (Also Part I, sections 83(h), 404(a)(5), 404(a)(11), 404(b); 1.83–6, 1.162–10.)

Rev. Proc. 99–26