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Rev. Proc. 2002-10 Provides Procedures for Approval of Updated IRA, SEP and SIMPLE IRA Prototypes
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 4, 2002
Excerpt: [EGTRRA] made several changes to the Internal Revenue Code, affecting IRAs (traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction SEPs, "SARSEPs") and SIMPLE IRA plans, that are effective beginning January 1, 2002.... Beginning April 1, 2002, prototype sponsors can apply for opinion letters on prototype documents that incorporate EGTRRA changes and the final required minimum distribution rules.
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