PTO Contribution Amendment

[Guest Statler]

I am trying to figure out if a prototype document would be able to be amended to add a provision for the contribution of unused PTO (under Rev. Rul. 2009-31) and keep its prototype status. Normally under Rev. Proc. 2007-44 the good faith amendments have to be for issues related to qualification. I am just not sure if this falls under that, or if a prototype would have to wait for the next restatement cycle before adding this provision without risk of becoming an IDD. Any thoughts would be greatly appreciated.

Thanks