"A plan may be amended to provide for distributions on severance from employment ... on or after January 1, 2002, regardless of whether the severance from employment occurred before, on, or after January 1, 2002.... A plan will not be treated as failing to satisfy the requirements of Section 414(v)(4) for 2002 solely because different plans maintained by the same employer ... adopt catch-up contributions beginning on different dates during 2002 ..."  MORE >>