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Posted

One of the projects on the IRS 1999 Business Plan was an update of Notice 92-48 relating to the model notice under Code section 402(f). This would update the IRS model 402(f) notice for recent changes in the law, e.g., repeal of 5 year forward averaging. To my knowledge, this model notice has still not come out from the IRS. Has anyone heard anything about this lately?

Posted

I understand that the IRS has now issued an updated version of the model 402(f) notice in a new notice that just came out. I think it is IRS Notice 2000-11. I haven't seen the actual IRS notice yet but it should be out now.

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