SECTION 6. RELIANCE

Plans that are amended in accordance with sections 4 and 5 will not lose their otherwise applicable extended reliance period under Rev. Procs. 89–9 and 89– 13, as modified by Rev. Proc. 93–9, 1993–1 C.B. 474, or section 13 of Rev. Proc. 93–39. Employers entitled to rely on an opinion, notification, advisory, or determination letter will not lose reliance on the letter merely because of these amendments.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Maxine Terry and Roger Kuehnle of the Employee Plans Division. For further information regarding this revenue procedure, contact the Employee Plans Division’s taxpayer assistance telephone service between 1:30 and 4:00 p.m., Eastern Time, Monday through Thursday at (202) 622–6074/ 6075. (These telephone numbers are not toll-free numbers.)