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Hello. Our company is terminating its frozen pension.  A favorable determination letter was recieved after filing a form 5310.  However, the TPA we utlized noticed that two amendments were necessary. We amended the plan to update it for the SECURE 2.0 changes with respect to RMD ages.  In addition, the plan was amended to clarify lump sum window language with respect to the death of an eligible individual who dies prior to their annuity start date.  Does anyone know whether there is a requirement to start the process over with a new determination letter or amend the process? Or, are these changes insignifcant to the tax qualification status of the plan an the determination letter still suffices?  Thank you.

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