bulletin Internal Revenue›Bulletin No. 2000–16 April 17, 2000
EMPLOYEE PLANS
Internal Revenue Bulletin 2000-16 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2000–20, page 880. Amortization bases; Taxpayer Relief Act of 1997. This ruling provides questions and answers relating to the establishment and maintenance of certain amortization bases under section 412 of the Code as amended by section 1521(c) of the Taxpayer Relief Act of 1997.
REG–109101–98, page 903. Proposed regulations would permit qualified defined contribution plans to be amended to eliminate some alternative forms in which an account balance can be paid, and would permit certain transfers between defined contribution plans that are not permitted under current regulations. A public hearing is scheduled for June 27, 2000.
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