bulletin Internal Revenue›Bulletin No. 2001–6 February 5, 2001
EMPLOYEE PLANS
Internal Revenue Bulletin 2001-6 · 2026-10-03 edition · updated 2026-10-04 · United States
REG–116468–00, page 522. Proposed regulations under section 420(c)(3) of the Code clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage during the cost maintenance period. A public hearing is scheduled for March 15, 2001.
Announcement 2001–12, page 526. This announcement responds to commonly asked questions regarding the rules for determining the GUST remedial amendment period for employers who use M&P or volume submitter specimen plans.
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Finding Lists begin on page ii. Announcements of Disbarments and Suspensions begin on page 529. Index for January begins on page iv.
Department of the Treasury Internal Revenue Service
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