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DB Plans Get Extension of Time to Make Required Minimum Distribution Amendments (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 20, 2002
4 pages; Rev. Proc. 2003-10. Excerpt: This revenue procedure modifies Rev. Proc. 2002-29 ... to postpone until the end of the EGTRRA remedial amendment period the time by which qualified defined benefit plans must be amended to comply with final and temporary regulations under § 401(a)(9) ... relating to required minimum distributions ... [U]ntil further notice determination letters for defined benefit plans will not take into account the requirements of these regulations.
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