Guest DMK Posted November 19, 2002 Posted November 19, 2002 I'm preparing a new 457(B) plan for a tax-exempt entity (it qualifies for the top-hat exemption). Should I include the provisions in the new IRS model amendment for the 401(a)(9) regulations regarding minimum required distributions, or do you think it is ok to incorporate the rules by reference? The plan will have only one participant, but I'm thinking that I may need to specifically include the basic provisions of the model amendment (although I may include it as an appendix so it doesn't "junk" up the main plan document). Does anyone else simply incorporate the rules by reference?
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