¹Rev. Rul. 2001-51, IRB 2001-45, 427.

²Robert J. Matz v. Household Int’l Tax Reduction Investment Plan, ND IL, 9/8/00, aff’d, 227 F3d 971 (7th Cir. 2000); cert. granted, rev’d and rem’d, 533 US 925 (2001); on remand, rev’g and rem’g ND IL, 265 F3d 572 (7th Cir. 2001), cert. den. 

³Warren Weil v. Retirement Plan Admin. Committee, 933 F2d 106 (2d Cir. 1991).

⁴Mead Corp., 533 US 218 (2001). 

⁵IRS Letter Ruling 200214031 (12/13/01).

⁶IRS Letter Ruling 200212035 (12/28/01).

⁷IRS Letter Rulings 9839030 and 9839031 (both dated 6/29/98).

⁸IRS Letter Ruling 200213032 (1/02/02).

⁹SCA 200148051 (9/20/01).

¹⁰Ann. 99-104, 1999-2 CB 555.

¹¹See Secs. 408(d) and 408A(3)(B); Regs. Sec. 1.408A-4, Q&A-2, -3 and -8 and 1.408A-5, Q&A-1 and -6(b).

¹²See Sec. 7803(c). 

¹³See Sec. 6213 and GCM 39019 (8/3/83).

¹⁴IRS Letter Ruling 200208029 (11/26/01).

¹⁵Rev. Rul. 78-406, 1978-2 CB 157.

¹⁶Chrysler Corp., TC Memo 2001-244.

¹⁷See Don Gilmore, 372 US 39 (1963).

¹⁸IRS Letter Ruling 200210065 (12/11/01).