On June 28, 2001, Treasury and IRS made public final regulations addressing new comparability plans - The regulations retain the 5 percent minimum contribution gateway for defined contribution plans. In response to concerns raised by ASPPA, the final regulations contain a 7 1/2 percent minimum allocation rate cap in the case of combination defined benefit/defined contribution plans. The regulations are effective beginning with the 2002 plan year. Text of Regulations

IRS Issues Guidance on Plan Amendments for EGTRRA - Full text of IRS Notice 2001-42

IRS Simplifies Determination Letter Application Procedure - Full text of IRS Announcement 2001-77

IRS Issues Guidance on Plan Amendments for EGTRRA - Full text of IRS Notice 2001-42