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IRS Notice 2001-56 Provides Guidance on Effective Date of Certain EGTRRA Provisions (PDF)
Internal Revenue Service [IRS] 
Aug. 31, 2001 5 pages. "Section 611(c) of EGTRRA increases the compensation limit of Section 401(a)(17) of the Internal Revenue Code (Code) and related sections. Section 613 of EGTRRA modifies the rules in Section 416 of the Code regarding determination of top-heavy status. Section 636(a) of EGTRRA directs the Secretary to revise the regulations relating to hardship distributions under Section 401(k)(2)(B)(i)(IV) of the Code." MORE >> |
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