Does this include the flywheel?

No — a custom flywheel is required separately. It's available bundled with the adapter plate in a separate combo listing, which costs less than buying both individually.

What modification is required for installation?

Starter clearance modification on the transmission is required.

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Autosports engineering

K20 K24 K Series to CD009 Adapter Plate Vertical 0 Degree | ASE

$574.00 CAD

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This adapter plates allows the mating of K20 K24 Engines to CD009 and JZ model Nissan transmissions to complete your RWD conversion. A custom flywheel is required and is available as a part of the total package available in a separate listing on the site. You will save money by purchase both adapter plate and flywheel together at the same time vs. individually.