[Official Guidance]

9/13/2004: Text of Draft Revenue Ruling Allowing Staggered Remedial Amendment Periods (PDF) (Internal Revenue Service [IRS])

22 pages. Excerpt: In general, a plan's five-year remedial amendment cycle would be determined with reference to the taxpayer identification number (TIN) of the employer that maintains the plan.... This revenue procedure would provide that on February 1, 2006, the Service will begin to accept applications for determination letters for individually designed plans that take into account the requirements of [EGTRRA].