December 1, 1992
TO: PENSION COMMITTEE NO. 41-92
RE: INSTITUTE COMMENTS CONCERNING RETIREMENT PLAN ASPECTS OF IRS
1993 BUSINESS PLAN
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Attached is a copy of the Institute’s comments to the IRS
concerning its 1993 Business Plan. The submission urges the
modification of the existing retirement plan reporting
requirements to eliminate the coding of distributions as to their
status under section 72(t) of the Code, the definition of
"qualified replacement property" under section 1042, and the
joint and survivor annuity requirements under section 417.
We will keep you informed of further developments.
Kathy D. Ireland
Associate Counsel -Pension
Attachment