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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-16 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure extends the remedial amendment period under § 401(b)

of the Internal Revenue Code with respect to certain disqualifying provisions until the end of the remedial amendment period for the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, (EGTRRA). This extension applies to all disqualifying provisions of new plans, that is, plans that have been put into effect after December 31, 2001, and to all disqualifying provisions arising from a plan amendment adopted after December 31, 2001.

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▸Contents — Internal Revenue Bulletin 2004-16
Internal Revenue Bulletin 2004-16

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