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Text of IRS's Defined Benefit Listing of Required Modifications and Information (PDF)
Internal Revenue Service [IRS]
June 14, 2007
162 pages. Excerpt: This information package contains samples of plan provisions that have been found to satisfy certain specific requirements of the Internal Revenue Code as amended through the Gulf Opportunity Zone Act of 2005 (Pub. L. 109-135), as well as certain law changes under the Pension Protection Act of 2006 (Pub. L. 109-280), as described in Notice 2007-3, I.R.B. 2007-2 255, the 2006 Cumulative List of Changes in Plan Qualification Requirements.
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