Many changes to the tax laws for retirement plans were made by the
Economic Growth and Tax Relief Reconciliation Act of 2001 that was
enacted on June 7, 2001. However, most of those changes do not take
effect until after December 31, 2001, and are not covered in this
chapter. For information about those changes, see Publication 560,
Retirement Plans for Small Business, or Publication 553,
Highlights of 2001 Tax Changes.
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