NU Online News Service, Dec. 14, 2004, 5:34 p.m. EST

The Internal Revenue Service has published a list of statutory, regulatory and guidance changes that affect 401(k) plans and other defined contribution plans.[@@]

The list, given in IRS Notice 2004-84, describes changes that have taken effect since Dec. 31, 2001, and should be in effect by early 2005.

The list could be helpful to plan sponsors and the plan experts who design off-the-shelf “pre-approved” plans, the IRS says.

The notice is on the Web at