Par. 2. Section 1.409A-0 is amended by: 1. Revising the entry for § 1.409A-1 by adding paragraph (b)(13). 2. Redesignating paragraph (q) as paragraph (r), and revising paragraph (q) in § 1.409A-1. 3. Revising the entry to paragraph (d) in § 1.409A-3. 4. Revising the entry to (j)(4)(xiii) in § 1.409A-3. The revisions and addition read as follows:
* * * * *