Excerpt: Most [retirement plan administrators] probably will want to start using [the new rules] before [2003], if possible, because the final rules generally are easier to apply than the 1987 proposed rules and, in many cases, should produce a smaller minimum distribution than either the 1987 or 2001 proposed rules. According to the preamble to the final regulations, IRS plans to publish guidance on amending qualified plans to reflect these final 401(a)(9) regulations in the near future.