n-13-84.pdf

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2013 Cumulative List of Changes in Plan Qualification Requirements

Notice 2013-84

I. PURPOSE

This notice contains the 2013 Cumulative List of Changes in Plan Qualification
Requirements (2013 Cumulative List) described in section 4 of Rev. Proc. 2007-
44, 2007-2 C.B. 54. The 2013 Cumulative List is to be used by plan sponsors
and practitioners submitting determination letter applications for plans during the
period beginning February 1, 2014 and ending January 31, 2015.

Plans using this Cumulative List will primarily be single employer individually
designed defined contribution plans and single employer individually designed
defined benefit plans that are in Cycle D and multiemployer plans as described in
§ 414(f). Generally an individually designed plan is in Cycle D if the last digit of
the employer identification number of the plan sponsor is 4 or 9.

The list of changes in section IV of this notice does not extend the deadline by
which a plan must be amended to comply with any statutory, regulatory, or
guidance changes. The general deadline for timely adoption of an interim or
discretionary amendment can be found in section 5.05 of Rev. Proc. 2007-44.

II. BACKGROUND

Rev. Proc. 2007-44 sets forth procedures for issuing opinion, advisory, and
determination letters and describes the five-year remedial amendment cycle for
individually designed plans and the six-year remedial amendment cycle for pre-
approved plans. In addition, section 5.05 of Rev. Proc. 2007-44 provides the
deadline for timely adoption of an interim amendment or discretionary
amendment.

Under section 4 of Rev. Proc. 2007-44, the Internal Revenue Service (the
Service) announced its intention to annually publish a Cumulative List to identify
statutory, regulatory, and guidance changes that must be taken into account in
submissions by plan sponsors to the Service requesting opinion, advisory, and
determination letters whose submission period begins on February

1st following
issuance of the Cumulative List.

2
In Notice 2012-76, 2012-52 I.R.B. 775, the Service published the 2012
Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative
List).
1

III. APPLICATION OF 2013 CUMULATIVE LIST

This notice is being issued in conjunction with the determination letter program
for individually designed plans eligible for Cycle D. In accordance with Rev.
Proc. 2007-44, the Service will start accepting determination letter applications
for Cycle D individually designed plans beginning on February 1, 2014. The 12-
month submission period for Cycle D plans will end on January 31, 2015.

The 2013 Cumulative List, set forth in section IV of this notice, informs plan
sponsors of issues the Service has specifically identified for review in
determining whether a plan filing in Cycle D has been properly updated.
Specifically, the 2013 Cumulative List reflects law changes under the Pension
Protection Act of 2006 (PPA ’06), Pub. L. 109-280; the U.S. Troop Readiness,
Veterans’ Care, Katrina Recovery and Iraq Accountability Appropriations Act,
2007, Pub. L. 110-28; the Heroes Earnings Assistance and Relief Tax Act of
2008 (HEART Act), Pub. L. 110-245; the Worker, Retiree, and Employer
Recovery Act of 2008 (WRERA), Pub. L. 110-458; the Small Business Jobs Act
of 2010 (SBJA), Pub. L. 111-240; the Preservation of Access to Care for
Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub. L. No.
111-192; the Moving Ahead for Progress in the 21
st
Century Act (MAP-21), Pub.
L. 112-141; and the American Taxpayer Relief Act of 2012 (ATRA), P.L. 112-240.

Except as provided below, the Service will not consider in its review of any
determination letter application for the submission period that begins
February 1, 2014, any:

(1) guidance issued after October 1, 2013;

(2) statutes enacted after October 1, 2013;

(3) qualification requirements first effective in 2015 or later; or

(4) statutory provisions that are first effective in 2014, for which there is no
guidance identified in this notice.

However, in order to be qualified, a plan must comply with all relevant
qualification requirements, not just those on the 2013 Cumulative List.

1
For previous cumulative lists, see Notice 2011-97, 2011-52 I.R.B. 923; Notice 2010-90, 2010-52
I.R.B. 909; Notice 2009-98, 2009-52 I.R.B. 974; Notice 2008-108, 2008-2 C.B. 1275; Notice
2007-94, 2007-2 C.B. 1179; Notice 2007-3, 2007-1 C.B. 255; Notice 2005-101, 2005-2 C.B.
1219; and Notice 2004-84, 2004-2 C.B. 1030 for the 2011, 2010, 2009, 2008, 2007, 2006, 2005,
and 2004 Cumulative Lists, respectively.

3

The Service’s review of a determination letter application filed in the Cycle D
submission period will not consider the 2010 final hybrid plan regulations (other
than with respect to § 411(a)(13)(A)) unless the plan has been amended to
satisfy those regulations. For this purpose, the Service will only consider those
provisions of the regulations that are effective for plan years beginning on or after
January 1, 2011.

The 2013 Cumulative List includes the following guidance issued after
October 1, 2013:

Final regulations under § 401(k) and § 401(m) provide guidance on permitted
mid-year reductions or suspensions of safe harbor nonelective contributions in
certain circumstances for amendments adopted after May 18, 2009 and revise
the requirements for permitted mid-year reductions or suspensions of safe harbor
matching contributions for plan years beginning on or after January 1, 2015. (78
Fed. Reg. 68735).

Notice 2013-74, which will appear in I.R.B. 2013-52, provides guidance under
new § 402A(c)(4)(E) of the Internal Revenue Code (the Code), as added by
§ 902 of ATRA, relating to the expansion of rollovers from § 401(k) plans,
§ 403(b) plans, and governmental § 457(b) plans to designated Roth accounts in
the same plan (“in-plan Roth rollovers”). Section 402A(c)(4)(E) provides for in-
plan Roth rollovers of otherwise nondistributable amounts. This notice also
provides guidance that applies to all in-plan Roth rollovers under § 402A(c)(4).

With respect to matters addressed by proposed regulations identified in the
footnotes of section IV of this notice, the Service’s review of the plan will be
based on a reasonable interpretation of the statute, existing final regulations, or
other published guidance. For this purpose, compliance with proposed
regulations will be treated as meeting that standard. However, a determination
letter cannot be relied on with respect to whether the plan complies with the
proposed regulations.

Terminating plans must include all law changes in effect at the time of
termination. See section 8 of Rev. Proc. 2007-44 regarding plan termination.

IV. 2013 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION
REQUIREMENTS

The following list consists of statutory provisions and associated guidance which
reflect changes to plan qualification requirements. Miscellaneous guidance is
also provided. The Service has identified below plan qualification requirements
that differ from those that were on the 2012 or earlier Cumulative Lists as
“(New).”

4
Items from the 2008 Cumulative List have been deleted from the 2013
Cumulative List. Thus, the 2013 Cumulative List contains the plan qualification
requirements in the 2009, 2010, 2011 and 2012 Cumulative Lists, as well as
additional 2013 plan qualification requirements. The deletions have been made
to enhance the utility of the cumulative list, by removing items that would have
been previously reviewed in the case of a plan that was submitted during the
initial Cycle D submission period (February 1, 2009 – January 31, 2010).
However, if a plan has not been previously reviewed for items on earlier
cumulative lists, the items from the earlier cumulative lists must be taken into
account. These items can be found in Notice 2008-108, 2008-2 C.B. 1275.

1. 401(a)
:
• Notice 2008-98, 2008-2 C.B. 1080, provides that the Service and
Treasury intend to amend the normal retirement age regulations to
change the effective date for governmental plans to plan years
beginning on or after January 1, 2011. (2009 C. L.)

• Notice 2009-86, 2009-46 I.R.B. 629, provides that the Service and
Treasury intend to amend the normal retirement age regulations to
change the effective date for governmental plans to plan years
beginning on or after January 1, 2013. (2010 C. L.)

• Rev. Rul. 2011-1, 2011-2 I.R.B. 251, revises the generally
applicable rules for group trusts and, if certain requirements are
met, permits the participation in group trusts of custodial accounts
under § 403(b)(7), retirement income accounts under § 403(b)(9),
and governmental retiree benefit plans under § 401(a)(24). This
revenue ruling also modifies the transition relief provided in Rev.
Rul. 2008-40. (2011 C. L.)

• Notice 2012-6, 2012-3 I.R.B. 293, extends and expands the
transition relief provided under Rev. Rul. 2011-1 for certain group
trusts, certain retirement trusts that qualify under the Puerto Rico
Internal Revenue Code that participate in group trusts, and certain
qualified retirement plans that benefit Puerto Rico residents. The
notice also provides additional time for governmental retiree benefit
plans described in § 401(a)(24) to be amended to satisfy the
applicable requirements of Rev. Rul. 2011-1. (2012 C. L.)

• Notice 2012-29, 2012-18 I.R.B. 872, provides that the Service and
Treasury intend to modify the normal retirement age regulations to
clarify that governmental plans that do not provide for in-service
distributions before age 62 do not need to have a definition of
normal retirement age and to modify the age-50 safe harbor rule for
qualified public safety employees. The notice also provides that the

5
Service and Treasury intend to amend the normal retirement age
regulations to extend the effective date for governmental plans to
annuity starting dates that occur in plan years beginning on or after
the later of (1) January 1, 2015 or (2) the close of the first regular
legislative session of the legislative body with the authority to
amend the plan that begins on or after the date that is 3 months
after the final regulations are published in the Federal Register.
(2012 C. L.)

• United States v. Windsor
, 570 U.S. ___, 133 S. Ct. 2675 (2013).
The Supreme Court found that Section 3 of the Defense of
Marriage Act (DOMA), which provides that in determining the
meaning of any Act of Congress, or of any ruling, regulation, or
interpretation of the various administrative bureaus and agencies of
the United States, the word ‘marriage’ means only a legal union
between one man and one woman as husband and wife, and the
word ‘spouse’ refers only to a person of the opposite sex who is a
husband or a wife, is unconstitutional because it violates the
principles of equal protection. (New)

• Revenue Ruling 2013-17, 2013-38 I.R.B. 201, provides that for
Federal tax purposes, the terms “spouse,” “husband and wife,”
“husband,” and “wife” include an individual married to a person of
the same sex if the individuals are lawfully married under state law,
and the term “marriage” includes such a marriage between
individuals of the same sex and the Service adopts a general rule
recognizing a marriage of same-sex individuals that was validly
entered into in a state whose laws authorize the marriage of two
individuals of the same sex even if the married couple is domiciled
in a state that does not recognize the validity of same-sex
marriages. (New)

2. 401(a)(9)
:
• Pursuant to PPA ’06 § 823, final regulations under § 401(a)(9) were
published on September 8, 2009, which permit a governmental plan
to comply with the required minimum distribution rules of
§ 401(a)(9) by using a reasonable and good faith interpretation of
the statute. (2009 C. L.)

• WRERA § 201(a) added § 401(a)(9)(H) which provides a
suspension of the required minimum distribution rules for 2009
applicable to defined contribution plans. (2010 C. L.)
• Notice 2009-82, 2009-41 I.R.B. 491, provides guidance relating
to the suspension of the required minimum distribution rules for
2009 applicable to defined contribution plans. (2010 C. L.)

6

3. 401(a)(22):
• Notice 2011-19, 2011-11 I.R.B. 550, provides that the terms readily
tradable on an established securities market and readily tradable
on an established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 401(a)(22). Notice 2011-19
is effective for plan years that begin on or after January 1, 2012,
except for certain plans that have a delayed effective date.
(2011 C. L.)

4. 401(a)(28)(C):

• Notice 2011-19 provides that the terms readily tradable on an
established securities market and readily tradable on an
established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 401(a)(28)(C). Notice
2011-19 is effective for plan years that begin on or after
January 1, 2012, except for certain plans that have a delayed
effective date. (2011 C. L.)

5. 401(a)(35)
:

• WRERA § 109(a) amended the definition of one-participant
retirement plan under § 401(a)(35)(E)(iv). (2009 C. L.)

• Notice 2009-97, 2009-52 I.R.B. 972, extends the deadline to amend
for § 401(a)(35) to the last day of the first plan year that begins on
or after January 1, 2010. (2010 C. L.)

• Final regulations under § 401(a)(35) were published on
May 19, 2010. (2010 C. L.)

• Notice 2013-17, 2013-20 I.R.B. 1082, provides relief from anti-
cutback rules for an amendment to an ESOP to eliminate all in-
service distribution options previously used to satisfy the
diversification requirements of § 401(a)(28)(B)(i). (New)

6. 401(a)(37)
:
• HEART Act § 104(a) added § 401(a)(37) with respect to benefits
payable on the death of a plan participant while performing qualified
military service. (2010 C. L.)
• Notice 2010-15, 2010-6 I.R.B. 390, provides guidance regarding
HEART Act § 104(a). (2010 C. L.)

7
7. 401(k) & 401(m):
2

• HEART Act § 107(a) extends the applicability of the qualified
reservist distribution to individuals ordered or called to active duty
after December 31, 2007. (2009 C. L.)

• Notice 2010-15 provides guidance regarding HEART Act § 107.
(2010 C. L.)

• Final regulations under § 401(k) with respect to qualified automatic
contribution arrangements were published on February 24, 2009.
(2009 C. L.)

• Rev. Rul. 2009-30, 2009-39 I.R.B. 391, provides information with
respect to automatic contribution increases under automatic
contribution arrangements. (2009 C. L.)

• Notice 2009-65, 2009-39 I.R.B. 413, provides sample amendments
that plan sponsors can use to add automatic contribution features
to their plans. (2009 C. L.)

• Final regulations under § 401(m) with respect to qualified automatic
contribution arrangements were published on February 24, 2009.
(2009 C. L.)

• Final regulations provide guidance on permitted mid-year
reductions or suspensions of safe harbor nonelective contributions
in certain circumstances for amendments adopted after May 18,
2009 and revise the requirements for permitted mid-year reductions
or suspensions of safe harbor matching contributions for plan years
beginning on or after January 1, 2015 were published on November
15, 2013. (New)

8. 402(c)(11)
:
• WRERA § 108(f) requires that plans provide for nonspouse
beneficiary rollovers under § 402(c)(11), effective for plan years
beginning after December 31, 2009. (2009 C. L.)

9. 402(f)
:
• Notice 2009-68, 2009-39 I.R.B. 423, provides two safe harbor
explanations that may be provided to recipients of eligible rollover
distributions from an employer to satisfy § 402(f). (2009 C. L.)

2
Proposed amendments to the regulations under § 401(k) and § 401(m) were published on May
18, 2009 (74 Fed. Reg. 23134) and may be relied upon for periods prior to the issuance of final
regulations.

8
• WRERA § 108(f)(2) amended § 402(f)(2)(A) with respect to the
definition of eligible rollover distribution. (2009 C. L.)

10. 402(g)(2):
• WRERA § 109(b)(3) amended § 402(g)(2)(A)(ii) to eliminate the
distribution of gap period earnings with excess deferrals. (2009
C. L.)

11. 402A
:
• SBJA § 2112 added § 402A(c)(4) which permits rollovers of
otherwise distributable amounts from a plan account other than a
designated Roth account to the plan’s designated Roth account.
(2010 C. L.)

• Notice 2010-84, 2010-51 I.R.B. 872, provides guidance
regarding § 402A(c)(4). (2010 C. L.)

• Notice 2013-74 provides guidance under new § 402A(c)(4)(E)
relating to the expansion of rollovers from § 401(k) plans, § 403(b)
plans, and governmental § 457(b) plans to designated Roth
accounts in the same plan (“in-plan Roth rollovers”). Section
402A(c)(4)(E) provides for in-plan Roth rollovers of otherwise
nondistributable amounts. This notice also provides guidance that
applies to all in-plan Roth rollovers under § 402A(c)(4). (New)

12. 409
:
• Notice 2011-19 provides that the terms readily tradable on an
established securities market and readily tradable on an
established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 409(h)(1)(B) and § 409(l).
Notice 2011-19 is effective for plan years that begin on or after
January 1, 2012, except for certain plans that have a delayed
effective date. (2011 C. L.)

13. 411(a)
:
• Rev. Rul. 2012-4, 2012-8 I.R.B. 386, describes whether a qualified
defined benefit pension plan that accepts a direct rollover of an
eligible rollover distribution from a qualified defined contribution
plan maintained by the same employer satisfies §§ 411 and 415 in
a case in which the defined benefit plan provides an annuity
resulting from the direct rollover. (2012 C. L.).

14. 411(a)(13
):
• WRERA § 107(b)(2) amended § 411(a)(13)(A). (2009 C. L.)

9
• Notice 2009-97 extends 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)) to the last day of the first plan year that
begins on or after January 1, 2010. (2010 C. L.)

• Final Regulations under § 411(a)(13) were published on
October 19, 2010.
3
(2010 C. L.)

• Notice 2010-77, 2010-51 I.R.B. 851, extends 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)) to the last day of the first
plan year that begins on or after January 1, 2011. (2010 C. L.)

• Notice 2011-85, 2011-44 I.R.B. 605, extends the deadline for
adopting an interim or discretionary amendment under § 411(a)(13)
(other than § 411(a)(13)(A)). (2011 C. L.)

• Notice 2012-61, 2012-42 I.R.B. 479, provides that certain
provisions in the 2010 final hybrid plan regulations will not be
effective for plan years beginning before January 1, 2014.
(2012 C. L.)

15. 411(b)(1)
:
4

• Proposed regulations under § 411(b)(1) were published on October
19, 2010 (75 Fed. Reg. 64197) with respect to a variable interest
crediting rate that potentially can be negative in any given year.
(2010 C. L.)

16. 411(b)(5)
:
• WRERA § 107(b)(1) amended § 411(b)(5). (2009 C. L.)

• Notice 2009-97 extends 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(b)(5) to the last
day of the first plan year that begins on or after January 1, 2010.
(2010 C. L.)

• Final Regulations under § 411(b)(5) were published on
October 19, 2010.
5
(2010 C. L.)

3
Proposed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg.
64197) and may be relied upon until final regulations are issued.
4
Proposed regulations under § 411(b)(1) were published on June 18, 2008 (73 Fed. Reg. 34665)
with respect to the application of the accrual rule where plan benefits are determined on the basis
of the greater of two or more separate formulas.

10

• Notice 2010-77 extends 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(b)(5) to the last
day of the first plan year that begins on or after January 1, 2011.
(2010 C. L.)

• Notice 2011-85 announces that the Treasury Department and the
Service intend to amend the 2010 final hybrid plan regulations to
postpone the effective/applicability date of § 1.411(b)(5)-1(d)(1)(iii),
(d)(1)(vi), and (d)(6)(i) to plan years that begin on or after a date to
be specified in those regulations that is not earlier than January 1,
2013. This notice also extends the deadline for adopting an interim
or discretionary amendment under § 411(b)(5). (2011 C. L.)

• Notice 2012-61 provides that certain provisions in the 2010 final
hybrid plan regulations will not be effective for plan years beginning
before January 1, 2014. (2012 C. L.)

17. 411(d)(6):

• Final Regulations under § 411(d)(6), which provide an additional
limited exception to the anti-cutback rules to a plan sponsor who is
a debtor in a bankruptcy proceeding, were published on November
8, 2012 (77 Fed. Reg. 66915). (2012 C. L.)

• Notice 2013-17 provides relief from anti-cutback rules for an
amendment to an ESOP to eliminate all in-service distribution
options previously used to satisfy the diversification requirements of
§ 401(a)(28)(B)(i). (New)

18. 414(u)
:
• HEART Act § 104(b) amended § 414(u) by adding § 414(u)(9)
regarding how a plan may provide benefit accruals for a person
who dies or becomes disabled while performing qualified military
service. (2010 C. L.)
• Notice 2010-15 provides guidance regarding HEART Act
§ 104(b). (2010 C. L.)

• HEART Act § 105(b)(1) added § 414(u)(12) with respect to the
treatment of differential wage payments during the period a person,
while on active duty, is performing service in the uniformed
services. (2010 C. L.)

5
Proposed regulations under § 411(b)(5) also were published on October 19, 2010 (75 Fed. Reg.
64197) and may be relied upon until final regulations are issued.

11
• Notice 2010-15 provides guidance regarding HEART Act
§ 105(b)(1). (2010 C. L.)

19. 414(w):
• WRERA § 109(b)(4), (5), and (6) amended § 414(w)(3), (5), and
(6), respectively. (2009 C. L.)

• Final regulations under § 414(w) with respect to eligible automatic
contribution arrangements were published on February 24, 2009.
(2009 C. L.)

• Rev. Rul. 2009-30 provides information with respect to automatic
contribution increases under automatic contribution arrangements.
(2009 C. L.)

• Notice 2009-65 provides sample amendments that plan sponsors
can use to add automatic contribution features to their plans.
(2009 C. L.)

20. 414(x)
:
• PPA ’06 § 903(a) added § 414(x) with respect to special rules for
eligible combined plans that consist of a defined benefit plan and a
qualified cash or deferred arrangement. (2010 C. L.)

21. 415:
• WRERA § 103(a) changed the deadline to adopt PFEA
amendments from the end of the 2008 plan year to the end of the
2009 plan year. (2009 C. L.)

• WRERA § 103(b)(2)(B)(i) amended § 415(b)(2)(E)(v) to change the
mortality table to the applicable mortality table within the meaning
of § 417(e)(3)(B). (2009 C. L.)

• Rev. Rul. 2012-4 describes whether a qualified defined benefit
pension plan that accepts a direct rollover of an eligible rollover
distribution from a qualified defined contribution plan maintained by
the same employer satisfies §§ 411 and 415 in a case in which the
defined benefit plan provides an annuity resulting from the direct
rollover. (2012 C. L.)

22. 417
:
• Rev. Rul. 2012-3, 2012-6 I.R.B. 383, describes how the qualified
joint and survivor annuity (“QJSA)”) and the qualified preretirement
survivor annuity (“QPSA”) rules, described in §§ 401(a)(11) and
417, apply when a deferred annuity contract is purchased under a
profit sharing plan. (2012 C. L.)

12

23. 420:
• MAP-21 §§ 40241 and 40242 amend § 420 to extend the
provisions relating to transfers of excess pension assets to retiree
health accounts and to expand those provisions to allow transfers
to retiree group term life insurance accounts. (2012 C. L.)

24. 431(b)(8)
:
• PRA 2010 § 211(a)(2) added § 431(b)(8), which provides two
special funding rules available to multiemployer plans. (2011 C. L.)

• Notice 2010-83, 2010-51 I.R.B. 862, provides guidance with
respect to the special funding rules under § 431(b)(8).
(2011 C. L.)

25. 432
:
• WRERA § 204 provides a temporary delay of designation of
multiemployer plans in endangered or critical status. (2009 C. L.)

• Notice 2009-31, 2009-16 I.R.B. 856, as modified by Notice
2009-42, 2009-20 I.R.B. 1011, provides election and notice
procedures for multiemployer plans under WRERA § 204.
(2009 C. L.)

• Rev. Proc. 2009-43, 2009-40 I.R.B. 460, provides procedures
with respect to the revocation of elections by multiemployer
plans to freeze funded status under WRERA § 204.
(2009 C. L.)

• WRERA § 205 provides a temporary extension of the funding
improvement or rehabilitation periods for multiemployer plans in
endangered or critical status for 2008 or 2009. (2009 C. L.)

• Notice 2009-31, as modified by Notice 2009-42, provides
election and notice procedures for multiemployer plans under
WRERA § 205. (2009 C. L.)

26. 436
:
• Section 1.436-1 provides guidance on the application of § 436,
which provides a series of limitations on the accrual and payment of
benefits under underfunded single employer defined benefit plans.
(2012 C. L.)

• Notice 2011-3, 2011-2 I.R.B. 263, provides guidance on the special
rules relating to the relaxation of § 436 rules that were included in

13
the funding relief for single employer defined benefit pension plans
under PRA 2010. (2012 C. L.)

• Notice 2011-96, 2011-52 I.R.B. 915, provides a sample plan
amendment that plan sponsors may adopt to satisfy § 436
regarding limitations on the accrual and payment of benefits. The
notice also extends both the deadline to amend a plan to satisfy
§ 436 and the period during which such an amendment is eligible
for relief from the anti-cutback requirements of § 411(d)(6).
(2012 C. L.)

• Notice 2012-70, 2012-51 I.R.B. 712, extends the deadline, as set
forth in Notice 2011-96, to amend a defined benefit plan to satisfy
the requirements of § 436 and provides associated relief from the
requirements of § 411(d)(6). (2011 C. L.)

• Notice 2013-11, 2013-11 I.R.B. 610, provides guidance on the 25-
year average segment rates that are applied to adjust the otherwise
applicable 24-month average segment rates that are used to
compute the minimum contribution requirements for single-
employer defined benefit plans under § 430 of the Code and § 303
of the Employee Retirement Income Security Act of 1974 (ERISA),
as amended by MAP-21, for plan years beginning in 2013. (New)

27. Miscellaneous
:
• Rev. Rul. 2009-31, 2009-39 I.R.B. 395, provides guidance with
respect to annual paid time off contributions. (2009 C. L.)

• Rev. Rul. 2009-32, 2009-39 I.R.B. 398, provides guidance with
respect to paid time off contributions at termination of employment.
(2009 C. L.)

The following guidance contains sample or model amendments: Notice 2009-65
(automatic contribution features); Notice 2009-82 (suspension of the minimum
distribution requirement for 2009); Rev. Rul. 2011-1 (group trusts); and Notice
2011-96 (limitations on the accrual and payment of benefits under underfunded
single employer defined benefit plans).

DRAFTING INFORMATION
The principal author of this notice is Kathleen Herrmann of the Employee Plans,
Tax Exempt and Government Entities Division. For further information regarding
this notice, please contact the Employee Plans taxpayer assistance answering
service at 1-877-829-5500 (a toll free number) or e-mail Ms. Herrmann at
RetirementPlanQuestions@irs.gov
.