'So the effect would be either if you amend the law that could address the problem, the granting of emergency power can also do it but I believe that amending
the law would take some time,' she said.
10, 2005, under SAFETEA-LU Section 11116 (c), amending
* For 2005-2010, under WFTRA Section 101(d), amending
the 2000 return, a taxpayer obtains a refund in a few weeks, rather than waiting until filing the 2001 return.
an ongoing plan, however, is quite different from terminating a plan and resuming the payment of benefits under a new and different plan.
401(a) merely because the employer offers the option described in the preceding paragraph before amending
the plan to include this option.
X(2)(a), Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital (hereinafter, "Canada Treaty"), as amended by Protocol Amending
the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital Signed at Washington on September 26, 1980, as amended by the Protocols Signed on June 14, 1983 and March 28, 1984 (hereinafter, "Canada Protocol"), Arts.
The Supreme Court stated that ERISA Section 402(b)(3) requires a procedure for amending
the plan and for identifying the persons who have authority to amend it.
the plan to conform the plan document to the way the plan was actually operated is not an acceptable VCR correction.