Two quick questions...

1. In 2002 the IRS issued a model amendment for use by DB plans pertaining to the minimum distribution requirements....Is there an updated version available that incorporates the changes made by the final regs issued in 2004?

2. My understanding is that DB plans have to be amended to comply with the minimum distribution rules no later than the last day of the plan year beginning in 2005...Is this correct?

This may provide a good starting point.

http://www.irs.ustreas.gov/pub/irs-drop/rp-03-10.pdf

Sorry, I forgot to include this one:

http://www.irs.gov/irb/2005-51_IRB/ar12.html