Special rules
Special rules(1) Transition rule for lookback period. In the case of any excess benefit transaction occurring before September 14, 2000, the lookback period described in paragraph (a)(1) of this section begins on September 14, 1995, and ends on the date of the transaction.
(1)Transition rule for lookback period.In the case of any excess benefit transaction occurring before September 14, 2000, the lookback period described inparagraph (a)(1)of this section begins on September 14, 1995, and ends on the date of the transaction.