SECTION 20. EFFECT ON OTHER

DOCUMENTS

.01 The following revenue procedures are superseded: Rev. Procs. 89–9, 89–13, 90–21, 92–41, 93–10, and 95–42. .02 Section 8.03 through 8.08 of Rev. Proc. 91–66 is superseded. The balance of Rev. Proc. 91–66 was previously superseded; therefore, Rev. Proc. 91–66 is now superseded in full.

.03 Section 4 of Rev. Proc. 93–9 is superseded. The balance of Rev. Proc. 93–9 was previously superseded; therefore, Rev. Proc. 93–9 is now superseded in full.

.04 Section 8.05 of Rev. Proc. 2000–6 is modified as follows: 1 subsection (2) is modified to provide that whether an employer may rely on an opinion letter for a standardized plan without requesting a determination letter will be determined under section 6 of this revenue procedure; and

2 subsection (3) is deleted. .05 Rev. Proc. 2000–8 is modified as provided in section 17.

.06 Announcement 99–50 is modified.