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Directory Results for Revenue Procedure 2001-55 - Qualified plans; extension of the remedial amendment period.. This procedure extends the remedial amendment period under section 401(b) of the Code to February 28, 2002. For plans directly affected by the to Revenue Procedure 2001-56 - Determining the value of the use of demonstration automobiles provided to employees. This procedure provides optional methods for determining the value of the use of demonstration automobiles provided to