EMPLOYEE PLANS

T.D. 8987, page 852 . REG–108697–02, page 918 . Final, temporary, and proposed regulations under section 401 of the Code relate to required minimum distributions from qualified plans, section 457 plans, section 403(b) annuity plans, and retirement income accounts (IRAs).

Rev. Proc. 2002–21, page 911 . Professional employer organizations; employee leasing; plan qualification. This procedure describes different options that may be selected in order that certain defined contribution plans of professional employer organizations may avoid disqualification. Rev. Proc. 2002–6 modified.

Announcement 2002–49, page 919. This announcement extends the June 1, 2002, date, cited in sections 4.01 and 4.05 of Rev. Proc. 2002–10 (2002–4 I.R.B. 401), to October 1, 2002, for which existing instead of revised model forms may be used to establish new IRAs, SEPs, and SIMPLE IRA plans.