One of the projects on the IRS 1999 Business Plan was an update of Notice 92-48 relating to the model notice under Code section 402(f). This would update the IRS model 402(f) notice for recent changes in the law, e.g., repeal of 5 year forward averaging. To my knowledge, this model notice has still not come out from the IRS. Has anyone heard anything about this lately?

I understand that the IRS has now issued an updated version of the model 402(f) notice in a new notice that just came out. I think it is IRS Notice 2000-11. I haven't seen the actual IRS notice yet but it should be out now.

I see that the text of the IRS notice, Notice 2000-11, has been posted on the What's New section of BenefitsLink, and can be located at http://www.benefitslink.com/IRS/notice2000-11.shtml