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Text of Rev. Proc. 2007-44: New Procedures for Remedial Amendments to Retirement Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 13, 2007
48 pages. Supercedes Rev. Proc. 2005-66. Applies to individually-designed plans and pre-approved plans (M&P and volume submitter plans). Excerpt: The revenue procedure contains more detail on the plan qualification requirements the Service will consider .... Special rules apply with respect to the Service's review of plans for amendments to reflect the Pension Protection Act of 2006 (PPA '06) and the procedures to submit those amendments.
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