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HTML Version of Revenue Ruling 2001-30 Providing Further Guidance for New Comparability Plans
Internal Revenue Service [IRS] 
July 11, 2001
Excerpt: This revenue ruling provides guidance with respect to the application of IRC section 1.401(a)(4)-8(b) ... relating to compliance of certain new comparability and similar defined contribution plans with the nondiscrimination requirements of IRC section 401(a)(4) of the Internal Revenue Code.... Allocations are defined benefit replacement allocations if they satisfy the basic conditions in the regulations and the specific conditions prescribed in this revenue ruling.
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