¹Notice 2000-3, IRB 2000-4, 413, modifying Notice 98-52, 1998-2 CB 634.

²Notice 98-52, note 1 supra.

³Rev. Rul. 2000-27, IRB 2000-21, 1033.

⁴IRS Letter Ruling 200030031 (5/1/00).

⁵IRS Letter Ruling 200009047 (9/17/97).

⁶See Puckett, "Form 5500—Out with the Old, in with the New," 31 The Tax Adviser 332 (May 2000).

⁷TD 8880 (4/2/00).

⁸Notice 2000-32, IRB 2000-26, 1274, modifying Notice 99-5, IRB 1999-3, 10.

⁹Notice 99-5, note 8 supra.

¹⁰TD 8891 (7/18/00).

¹¹Rev. Rul. 2000-36, IRB 2000-31, 140.

¹²Rev. Proc. 99-45, IRB 1999-49, 603, modifying Rev. Proc. 95-51, 1995-2 CB 431.

¹³Rev. Proc. 95-51, note 12 supra.

¹⁴Rev. Rul. 2000-8, IRB 2000-7, 617, amplifying and superseding Rev. Rul. 98-30, IRB 1998-24, 8.

¹⁵Rev. Rul. 2000-33, IRB 2000-33, 142.

¹⁶Rev. Rul. 2000-35, IRB 2000-31, 138.

¹⁷Announcement 2000-60, IRB 2000-31, 149.

¹⁸Rev. Rul. 98-30, note 14 supra; see Arsenault, "The Risks and Rewards of Sec. 401(k) Plan Negative Elections," 30 The Tax Adviser 250 (April 1999).

¹⁹TD 8873 (2/7/00).

²⁰Rev. Proc. 2000-27, IRB 2000-26, 1272. "GUST" refers to, in the aggregate, the changes in plan qualification requirements made by the Uruguay Round Agreements Act (GATT), the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA), the SBJPA, the Taxpayer Relief Act of 1997 (TRA '97) and the IRSRRA '98.

²¹Sklar, Greenstein & Scheer, P.C., 113 TC 135 (1999).

²²Rev. Rul. 86-142, 1986-2 CB 61.

²³Neil M. Baizer, 204 F3d 1231 (9th Cir. 2000), aff'g TC Memo 1998-36.

²⁴3 CFR 275 (1978).

²⁵Cage v. General Motors Defined Benefit Salaried Plan, 98 FSupp2d 803 (ED MI, 1999).

²⁶Kenneth Seales v. The Amoco Corp., 82 FSupp2d 1312 (DC AL, 2000).

²⁷Rev. Rul. 99-51, IRB 1999-50, 652.

²⁸IRS Letter Ruling 9938052 (7/2/99).

²⁹Rev. Proc. 99-4, IRB 1999-1, 115.

³⁰IRS Letter Ruling 9940946 (9/15/99).

³¹IRS Letter Ruling 200014043 (1/12/00).