"[1] Changes in requirements that generally would require an amendment to most plans or to most plans of the type affected by the change and do not relate to optional plan provisions previously adopted: Modification of required minimum distribution rules ... [2] Changes in requirements that may require an amendment because of an unusual plan provision in a particular plan and do not relate to optional plan provisions previously adopted: Reform of partnership and trust attribution rules ... [3] Changes in requirements that relate to optional plan provisions previously adopted: None."  MORE >>