Important Reminders Repeal of a salary reduction arrangement under a SEP(SARSEP).You may no longer set up a salary reduction simplified employeepension (SARSEP) plan. However, if you have employees who areparticipants (including new participants), defined underDefinitions You Need To Know, in a SARSEP that was set upbefore 1997, the employees can continue to have you contribute part oftheir pay to the plan. Plan amendments required by changes in the law.If you must revise your qualified plan to conform to recentlegislation, you may choose to get a determination letter from the IRSapproving the revision. Generally, master and prototype plans areamended by sponsoring organizations. However, there are instances whenyou may need to request a determination letter regarding a master orprototype plan that is a nonstandardized plan that you maintain. Yourrequest should be made on the appropriate form (generally Form 5300,or Form 5307 for a master or prototype plan). The request should befiled with Form 8717, User Fee for Employee Plan DeterminationLetter Request, and the appropriate user fee. You may have to amend your plan to comply with tax law changes madeby the following laws. Uruguay Round Agreements Act, Public Law103-465. Small Business Job Protection Act of 1996, Public Law104-188. Taxpayer Relief Act of 1997, Public Law 105-34. Internal Revenue Service Restructuring and Reform Act of1998, Public Law 105-206. You need to make these amendments on or before the last day ofthe first plan year beginning after 1999.