Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

Announcement 2001-77(PDF, 31K)
Qualified plans; determination letters. This announcement describes steps the Service is taking to simplify the application procedures for determination letters on the qualification of pension, profit-sharing, stock bonus, and annuity plans under sections 401(a) and 403(a) of the Code.

Notice 2001-42(PDF, 23K)
Qualified plans; remedial amendment period. This notice provides a remedial amendment period under section 401(b) of the Code with respect to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This remedial amendment period is conditioned on the timely adoption of "good faith" EGTRRA plan amendments. The GUST remedial amendment period for individually designed plans is not being extended. Rev. Procs. 2000-20 and 2001-6 modified.

Announcement 2001-78(PDF, 15K)
A list is provided of organizations now classified as private foundations.

Notice 2001-43(PDF, 38K)
This notice provides transitional relief and guidance to certain U.S. withholding agents making payments to nonqualified intermediaries (NQIs) and foreign trusts for implementing the new withholding regulations under section 1441 of the Code. These regulations, which were published as T.D. 8734 (1997-2 C.B. 109) and T.D. 8881 (2000-23 I.R.B. 1158), apply to payments made after December 31, 2000. Announcement 2000-48 modified. Notice 2001-4 modified.

Notice 2001-44(PDF, 37K)
Notional principal contract (NPC). The IRS and the Treasury Department are soliciting comments on the appropriate method for including in income or deducting contingent nonperiodic payments made pursuant to a notional principal contract and the treatment of such inclusions or deductions.