Publication 560 |
2000 Tax Year |
Important Reminder
Plan amendments required by changes in the law.
If you must revise your qualified plan to conform to recent
legislation, you may choose to get a determination letter from the IRS
approving the revision. Generally, master and prototype plans are
amended by sponsoring organizations. However, there are instances when
you may need to request a determination letter regarding a master or
prototype plan that is a nonstandardized plan you maintain. Your
request should be made on the appropriate form (generally Form 5300,
Application for Determination for Employee Benefit Plan, or
Form 5307, Application for Determination for Adopters of Master
or Prototype, Regional Prototype or Volume Submitter Plans. The
request should be filed with Form 8717, User Fee for Employee
Plan Determination Letter Request, and the appropriate user fee.
You may have to amend your plan to comply with tax law changes made
by the following laws.
- Uruguay Round Agreements Act, Public Law
103-465.
- Small Business Job Protection Act of 1996, Public Law
104-188.
- Taxpayer Relief Act of 1997, Public Law 105-34.
- Internal Revenue Service Restructuring and Reform Act of
1998, Public Law 105-206.
You need to make these amendments by the last day of the first
plan year beginning after 2000.
Previous| First | Next
Publication Index | IRS-Forms Main | Home
|