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EMPLOYEE PLANS

Internal Revenue Bulletin 2001-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2001–51, page 427. Limitations on benefits and contributions. This ruling provides guidance on the limitations under section 415 of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001. Rev. Rul. 98–1 modified.

T.D. 8966, page 422. Final regulations under section 125 of the Code relate to the effect of the Family and Medical Leave Act on the operation of cafeteria plans.

REG–142499–01, page 476. Catch-up contributions for individuals age 50 or over. Proposed regulations under section 414(v) of the Code provide guidance concerning the requirements for retirement plans providing catch-up contributions for individuals age 50 or over. A public hearing is scheduled for February 21, 2002.

Announcement 2001–109, page 485. Revision of Forms 5300, 5307, 5309, 6406, and Schedule Q (Form 5300). The 2001 revisions of application forms used to request certain determination letters are now available on the IRS Web Site.

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▸Contents — Internal Revenue Bulletin 2001-45
Internal Revenue Bulletin 2001-45

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