SECTION 9. EFFECTIVE DATE

This revenue procedure is effective on January 1, 2002. However, for the period prior to January 1, 2003, the Service will not challenge a money market fund’s monthly inclusion of its distributive share of partnership items described in § 702(a) and guaranteed payments described in § 707(c) in a manner similar to that described in section 4 of this revenue procedure, provided that, had this revenue procedure been in effect at the time of the inclusion, (1) the partnership to which the items and payments are attributable would have been an eligible partnership, and (2) the partner would have been an eligible partner.