EMPLOYEE PLANS

Announcement 2001–18, page 791. Model amendment; minimum distributions under sec- tion 401(a)(9). This announcement sets forth a corrected model amendment for qualified plan sponsors to adopt if they wish to follow the proposed regulations under section 401(a)(9) of the Code when making required minimum distributions for 2001 and subsequent calendar years.

Announcement 2001–23, page 791. The Service announces supplements to Publication 575, Pension and Annuity Income, and Publication 590, Individual Retirement Arrangements, that take into account proposed regulations (REG–130477–00; REG–130481–00) substantially simplifying the calculation of minimum required distributions from qualified plans, IRAs, and other related retirement savings vehicles.