bulletin Internal Revenue›Bulletin No. 2000–8 February 22, 2000
EMPLOYEE PLANS
Internal Revenue Bulletin 2000-8 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8871, page 641. Final regulations under section 401(b) of the Code relate to the remedial amendment period during which an employer that maintains, or a sponsor of, a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period.
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