EMPLOYEE PLANS

Rev. Proc. 2000–16, page 518. Administrative programs; closing agreements. This procedure consolidates and expands upon the following current employee plans programs: the Administrative Policy Regarding Self-Correction, the Walk-in Closing Agreement Program, the Closing Agreement Program, the Voluntary Compliance Resolution Program, the Standardized VCR Procedure, and the Tax-sheltered Voluntary Correction Program. Rev. Procs. 98–22, 99–13, and 99–31 modified and superseded. Rev. Proc. 2000–8 modified.

Rev. Proc. 2000–20, page 553. Master and prototype plans. This procedure combines prior revenue procedures pertaining to master and prototype plans and regional prototype plans. It also provides that mass submitters and sponsors may apply for opinion letters that reflect current law beginning April 7, 2000, and May 8, 2000, respectively. Volume submitter practitioners may apply for current law advisory letters beginning March 8, 2000. Rev. Procs. 89–9, 89–13, 90–21, 91–66, 92–41, 93–9, 93–10, and 95–42 superseded. Rev. Procs. 2000–6 and 2000–8 modified. Announcement 99–50 modified.

Notice 2000–11, page 572. Safe harbor explanation; certain qualified plan distrib- utions. This notice provides a “Safe Harbor Explanation” that plan administrators may provide to recipients of eligible rollover distributions from qualified plans in order to satisfy section 402(f) of the Code. Notice 92–48 obsoleted.

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