SECTION 5. REMEDIAL

AMENDMENT PERIOD FOR GOVERNMENTAL PLANS

Pursuant to the Commissioner’s authority under § 1.401(b)–1, the remedial amendment period described in section 6 of Rev. Proc. 97–41 with respect to governmental plans, as defined in § 414(d), is hereby extended to the later of (i) the last day of the last plan year beginning before January 1, 2001, or (ii) the last day of the first plan year beginning on or after the “1999 legislative date.” Thus, the remedial amendment period for amending a governmental plan for GATT, SBJPA, and TRA ’97 will not end before the amendment deadline applicable to governmental plans under § 1541 of TRA ’97.