EMPLOYEE PLANS

Rev. Proc. 2002–29, page 1176 . Minimum distributions; regulations; model amendments . This procedure describes the final and temporary regulations under section 401(a)(9) of the Code and provides model amendments for qualified defined contribution plans and for qualified defined benefit plans. Rev. Procs. 2000–20 and 2002–6 modified.

Rev. Proc. 2002–35, page 1187. Retroactive plan amendments; GUST late amenders . This document establishes streamlined procedures to avoid the disqualification of plans intended to satisfy sections 401(a) or 403(a) of the Code on account of the plans’ failure to be timely amended for GUST. Rev. Proc. 2001–17 modified.