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Text of IRS Notice 2010-77: Extends Until 2011 Certain PPA 2006 Amendment Deadlines for Cash Balance and Other Defined Benefit Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Nov. 30, 2010
5 pages. Excerpt: This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Internal Revenue Code that were added by the Pension Protection Act of 2006 ... and subsequently modified by the Worker, Retiree, and Employer Recovery Act of 2008 ... and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 .... This is a further extension of the deadline for adopting certain defined benefit plan amendments as previously extended in Notice 2009-97 .... The deadline is now extended to the last day of the first plan year that begins on or after January 1, 2011. This extension applies to: 1. The deadline for amending single-employer defined benefit plans to meet the requirements of §§ 401(a)(29) and 436, relating to funding-based limits on benefits and benefit accruals under single-employer plans; and 2. The deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(a)(13) (other than § 411(a)(13)(A) and § 411(b)(5), relating to vesting and other special rules applicable to these plans. The notice provides that the additional extension of time to amend also applies for the purpose of a plan's eligibility for the relief from the requirements of § 411(d)(6) described in Notice 2009-97.

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