SECTION 1. PURPOSE

This revenue procedure modifies Rev. Proc. 2002–29, 2002–24 I.R.B. 1176, to postpone until the end of the EGTRRA remedial amendment period the time by which qualified defined benefit plans must be amended to comply with final and temporary regulations under § 401(a)(9) of the Internal Revenue Code, relating to required minimum distributions, which were published in the Federal Register on April 17, 2002, T.D. 8987, 2002–19 I.R.B. 852 [67 FR 18987]. The revenue procedure also provides that until further notice determination letters for defined benefit plans will not take into account the requirements of these regulations. These changes are being made in conjunction with Notice 2003–2, page 257, this bulletin.