EMPLOYEE PLANS

Notice 2002–1, page 283. EGTRRA; Employee plans user fees. This document describes the changes in employee plans user fees as a result of the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Rev. Procs. 2002–6 and 2002–8 modified.

Notice 2002–2, page 285. EGTRRA; ESOP; dividend elections. This document describes in question and answer format the changes in dividend elections under section 404(k) of the Code as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the effective date of section 409(p) of the Code as added by EGTRRA.

Notice 2002–3, page 289. Safe harbor explanation; certain qualified plan distribu- tions. This document provides an updated Safe Harbor Explanation that plan administrators may use for recipients of eligible rollover distributions from qualified plans in order to satisfy section 402(f) of the Code. Notice 2000–11 obsoleted.

Notice 2002–4, page 298. EGTRRA; section 401(k) distributions; section 414(v) contributions. This document provides guidance with respect to the changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) which pertain to hardship distributions, severance of employment, and the availability of catch-up contributions.

(Continued on the next page) Finding Lists begin on page ii.