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Introduction

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Internal Revenue Bulletin 2001-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans

26 CFR 1.401(b)–1: Certain retroactive changes in plan.

The GUST remedial amendment period is extended to February 28, 2002, where the period would otherwise end before then. In addition, as a result of the incidents of September 11, 2001, for plans directly affected, the period is extended to June 30, 2002. See Rev. Proc. 2001–55, page 552.

2001–49 I.R.B 543 December 3, 2001

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▸Contents — Internal Revenue Bulletin 2001-49
Internal Revenue Bulletin 2001-49

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