EMPLOYEE PLANS

Notice 2001–46, page 122. Nonapplication of nondiscrimination rules; certain church and governmental plans. This notice extends the relief relating to the application of nondiscrimination rules for certain church and governmental retirement plans. Notice 2001–9 modified.

Announcement 2001–82, page 123. This announcement provides an alternative model amendment for proposed regulations (REG–130477–00 and REG– 130481–00, 2001–11 I.R.B. 865) under section 401 of the Code, which certain qualified plan sponsors may adopt if they began making required minimum distributions for 2001 based on proposed regulations published in 1987.