SECTION 1. PURPOSE

.01 This revenue procedure extends until the last day of the first plan year beginning on or after January 1, 2000, the remedial amendment period under § 401(b) of the Code for amending plans that are qualified under § 401(a) or § 403(a) for changes made by the Small Business Job Protection Act of 1996, Pub. L. 104–188 (“SBJPA”) and for other recent changes in the law. It also designates as a disqualifying provision for which this extended remedial amendment period is available any plan provision that causes a plan to fail to satisfy the qualification requirements of the Code because of the repeal of the combined plan limitation under § 415(e) or that is integral to this repealed qualification requirement. The repeal of § 415(e) is effective for limitation years beginning after December 31, 1999.

Internal Revenue Service Attn: CC:DOM:CORP:R (Notice 99–19, Room 5226). P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044 Alternatively, taxpayers may submit comments electronically at:

.02 This revenue procedure provides that the extension of the remedial amendment period also applies:

1 to all disqualifying provisions of new plans adopted or effective after December 7, 1994, and all disqualifying provisions of existing plans arising from a plan amendment adopted after December 7, 1994; 2 to the deadline for adopting certain amendments relating to § 415(b)(2)(E);

3 to the deadline for adopting amendments of disqualifying provisions that are integral to a qualification requirement changed by a provision of SBJPA that became effective on the first day of the first plan year beginning after December 31, 1998; and 4 to the deadline for adopting amendments of disqualifying provisions that are integral to the requirements of § 401(a)(31) to reflect the change made by

1999–16 I.R.B. 5 April 19, 1999

§ 6005(c)(2) of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206 (“RRA 98”). .03 This revenue procedure also provides that the extension of the remedial amendment period applies to the time for adopting amendments of defined benefit plans to provide that benefits will be determined in accordance with the applicable interest rate rules and applicable mortality table rules of § 1.417(e)–1(d) of the Income Tax Regulations. However, such a plan amendment must provide that, with respect to distributions with annuity starting dates that are on or after the effective date of the amendment but before the adoption date of the amendment, the distribution will be the greater of the amount that would be determined under the plan without regard to the amendment and the amount determined under the plan with regard to the amendment.

.04 This revenue procedure extends by one year the period of extended reliance for certain plans that received favorable determination, opinion, or notification letters under the Tax Reform Act of 1986, Pub. L. 99–514 (“TRA 86”).

.05 Finally, this revenue procedure extends the TRA 86 remedial amendment period for governmental and nonelecting church plans to the end of the remedial amendment period for SBJPA. This extension ensures that no such plan need be submitted for a determination letter until the end of the SBJPA remedial amendment period. Sponsors of nonelecting church plans continue to have until the end of the 2001 plan year to adopt amendments relating to the nondiscrimination requirements.