EMPLOYEE PLANS

Notice 2001–56, page 277. EGTRRA effective dates; compensation limit; top- heavy determination date; section 401(k) hardship distribution. This notice provides guidance relating to the effective dates for sections of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) relating to (1) the increase in the compensation limit of section 401(a)(17) of the Code, (2) the modification to the top-heavy rules of section 416 of the Code, and (3) the suspension period for hardship distributions from a section 401(k) plan. Notice 98–52 modified.

Notice 2001–57, page 279. Qualified plans; sample EGTRRA plan amendments. This notice sets forth various sample amendments that may be adopted by qualified plan sponsors as “good faith” plan amendments to reflect certain changes made by the Economic Growth Tax Relief and Reconciliation Act of 2001 (EGTRRA). Notice 2001–42 modified.

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service