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Defined Contribution Listing of Required Modifications and Information Package from the IRS (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 5, 2005
107 pages. Excerpt: To Sponsors of Master or Prototype Plans: This information package contains samples of planprovisions that have been found to satisfy certain specific requirements of the Internal Revenue Code as amended through the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16 (EGTRRA) with technical corrections made by the Job Creation and Worker Assistance Act of 2002, Pub. L. 107-147 (JCWAA).
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