# Remedial Amendment Period
> **IRS** · Final and temporary regulations. · Published 2000-02-04 · Effective 2000-02-04 · 65 FR 5432
## Document
- **Document number:** 00-1893
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 5432
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-02-04
- **Effective date:** 2000-02-04
- **Treasury docket:** TD 8871
## Abstract

This document contains regulations relating to the remedial amendment period, during which a sponsor of a qualified retirement plan or an employer that maintains a qualified retirement plan can make retroactive amendments to the plan to eliminate certain qualification defects for the entire period. These final regulations clarify the scope of the Commissioner's authority to provide relief from plan disqualification under the regulations. These clarifications confirm the Commissioner's authority to provide appropriate relief for plan amendments relating to changes to the plan qualification rules made in recent legislation. These final regulations affect sponsors of qualified retirement plans, employers that maintain qualified retirement plans, and qualified retirement plan participants.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/02/04/00-1893/remedial-amendment-period)
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