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Text of IRS Newsletter: Plan Amendments to Comply with New Automatic Rollover Provisions (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 17, 2005
February 16, 2005 'News Flash.' Excerpt: Except as otherwise provided in Notice 2005-5 for governmental plans and certain non-electing church plans qualifying for a delayed compliance date and in the transition relief in Q&A-9, plans must operationally comply with the requirements of section 401(a)(31)(B) beginning on March 28, 2005.

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