EMPLOYEE PLANS CPE TECHNICAL TOPICS FOR 2001
-8- Training 4213-020 (Rev. 11/2000)
CHAPTER 1-THE REMEDIAL AMENDMENT PERIOD
By Steven Linder, Jeanne Royal Singley, and James Flannery
EMPLOYEE PLANS TECHNICAL GUIDANCE AND QUALITY ASSURANCE
WASHINGTON, D.C.
With Walter Wells, Judy Bailey and Kay Adley
EMPLOYEE PLANS DETERMINATIONS
CINCINNATI, OHIO
INTERNAL REVENUE SERVICE
OFFICE OF COMMISSIONER
TAX-EXEMPT AND GOVERNMENT ENTITIES
TE/GE
THE REMEDIAL AMENDMENT PERIOD....................................................................................................... 8
INTRODUCTION ................................................................................................................................................ 10
OBJECTIVES.................................................................................................................................................... 11
RECENT ACTS AFFECTING CODE REQUIREMENTS.............................................................................. 11
USERRA............................................................................................................................................................ 11
GATT................................................................................................................................................................. 12
SBJPA................................................................................................................................................................ 13
TRA'97............................................................................................................................................................... 14
RRA ................................................................................................................................................................... 14
BACKGROUND - REMEDIAL AMENDMENT PERIOD.............................................................................. 14
DISQUALIFVINQ PROVISIONS .........................................