Plan amendments required by changes in the law. If you must revise your qualified plan to conform to recent legislation, you may choose to get a determination letter from the IRS approving the revision. Generally, master and prototype plans are amended by sponsoring organizations. However, there are instances when you may need to request a determination letter regarding a master or prototype plan that is a nonstandardized plan you maintain. Your request should be made on the appropriate form (generally Form 5300, Application for Determination for Employee Benefit Plan, or Form 5307, Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans. The request should be filed with Form 8717, User Fee for Employee Plan Determination Letter Request, and the appropriate user fee.

You may have to amend your plan to comply with tax law changes made by the following laws.

• Uruguay Round Agreements Act, Public Law 103-465.
• Small Business Job Protection Act of 1996, Public Law 104-188.
• Taxpayer Relief Act of 1997, Public Law 105-34.
• Internal Revenue Service Restructuring and Reform Act of 1998, Public Law 105-206.

You need to make these amendments by the last day of the first plan year beginning after 2000.

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