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CRA Model Amendments

Guest mmagidson

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Guest mmagidson

Most qualified plans must be amended by 12/31/01 for the changes brought on by the Community Relief Act of 2000 (CRA) to sections 414(s)(2) & 415©(3). The IRS is going to offer 2 model amendments that can be relied upon by plan sponsors, one for the 415©(3) comp. definition & one for 414(s) comp definition.

Will both of these amendments be required for Gov Plans? Is the amendment for 414(s) necessary since that section is of limited applicability to Gov Plans?

All feedback will be appreciated.

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