Excise tax; terminating defined benefit plan; reversion. This ruling describes the treatment of a transfer from a terminating defined benefit plan to a defined contribution plan of an amount that is in excess of 25 percent of the potential amount otherwise available for reversion.

Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a Form 5500, starts the running of the statute of limitations with respect to the excise taxes described in section 4971 of the Code.

EGTRRA; employee plans' user fees. This notice describes when a plan's EGTRRA remedial amendment period under section 401(b) of the Code is considered to begin for purposes of determining if a determination letter application is exempt from user fees. Notice 2002-1 amplified.