¹TD 8891 (7/18/00) and 8900 (8/31/00).

²TD 8954 (6/28/01).

³Rev. Rul. 2001-30, IRB 2001-29, 46.

⁴Rev. Proc. 2001-17, IRB 2001-7, 589, modifying and superseding Rev. Proc. 2000-16, IRB 2000-6, 518.

⁵"GUST" refers to, in the aggregate, the changes in plan qualification requirements made by the Uruguay Round Agreements Act, the Uniformed Services Employment and Reemployment Rights Act of 1994, the Small Business Job Protection Act of 1996, the Taxpayer Relief Act of 1997 and the Internal Revenue Service Restructuring and Reform Act of 1998.

⁶Ann. 2001-77, IRB 2001-30, 83.

⁷Notice 2001-46, IRB 2001-32, 122.

⁸Notice 2001-9, IRB 2001-4, 375.

⁹Rev. Rul. 87-41, 1987-1 CB 296.

¹⁰Donna Vizcaino v. Microsoft, Inc., 97 F3d 1187 (1996).

¹¹IRS Letter Ruling (TAM) (7/28/99).

¹²IRS Letter Ruling 200119035 (1/28/01).

¹³See Prof'l & Executive Leasing, Inc., 89 TC 225 (1987).

¹⁴Lyons v. Georgia-Pacific Corp. Salaried Employees Retirement Plan, 11th Cir., 8/11/00, rev'g and rem'g 66 FSupp2d 1328 (ND GA, 1999).

¹⁵ITA 1998-466 (5/13/98); see 2000 TNT 165-93.

¹⁶IRS Letter Ruling 200036048 (6/12/00).

¹⁷Rev. Rul. 2000-27, IRB 2000-21, 1016.

¹⁸IRS Letter Ruling 200036048 (6/12/00).

¹⁹IRS Letter Ruling 200038051 (6/26/00).

²⁰Peter G. Mein v. Carus Corp., 7th Cir., 2/2/01.

²¹IRS Letter Ruling 200116046 (2/22/01).

²²IRS Letter Ruling 200125094 (3/27/01).

²³Notice 96-64, 1996-2 CB 229.

²⁴Ann. 95-48, IRB 1995-23, 13.

²⁵Rev. Proc. 2001-4, IRB 2001-1, 121.

²⁶IRS Letter Ruling 200038052 (6/27/00).

²⁷CCA 200109010 (11/24/00).

²⁸Keystone Consolidated Industries, Inc., 508 US 152 (1993).

²⁹DOL Interp. Bull. 94-3 (11/24/00), 29 CFR 2509.94-3(c).