Table of Contents

• Rev. Rul. 2011-1
  • PURPOSE
  • ISSUE
  • LAW AND ANALYSIS
  • HOLDING
  • MODEL AMENDMENTS
  • AMENDMENT 1 — GROUP TRUSTS THAT DO NOT SATISFY THE SEPARATE ACCOUNT REQUIREMENT
  • AMENDMENT 2 — GROUP TRUSTS INTENDING TO PERMIT OTHER GROUP TRUST RETIREE BENEFIT PLANS TO PARTICIPATE
  • RELIANCE BY TRUSTEES WITH PRIOR DETERMINATION LETTER
  • PLANS DESCRIBED IN SECTION 1022(i)(1) OF ERISA
  • EFFECT ON OTHER DOCUMENTS
  • REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2011-2