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Posted

IRS published a model amendment for d/c and d/b plans in Rev. Proc. 2002-29. The final 401(a)(9) regs. as applicable to d/b plans were issued in June, 2004. I haven't found anything regarding whether that model amendment, which was published before the final regs., is still appropriate for use. Individually designed d/b plans must be amended (generally) this year for the final 401(a)(9) regs.....Anyone have any information on the status of the model amendment? Thanks.

Guest dsyrett
Posted

"Anyone have any information on the status of the model amendment? Thanks. "

I don't, but I believe that Sungard Corbel has a non model DB 401a9 amendment available on its web site, if that helps. I believe that they suggest that you use it in connection with an IRS submission (eg. a Form 5310 plan termination filing).

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