OBRA '93 Model Amendments

[Guest StanJacobson]

I have been asked for a copy of the OBRA '93 Model Amendments. Does anyone know where I can get a copy?

Thank you,

[E as in ERISA]

That was the $150,000 compensation limit.

For a starting point for a DC plan, see items number 6 (definition of compensation) and 61 (top heavy) of the IRS' LRMs at http://www.irs.gov/pub/irs-tege/dc_lrm.pdf

[Guest StanJacobson]

Thank you very much. I do have the DC LRMs. I was wondering if there is a specific set of "OBRA '93 Model Amendments." These model amendments are referred to specifically in Rev. Proc. 2001-17 Part 5.

Thank you,

[E as in ERISA]

See Rev. Proc. 94-13 for model language?