SECTION 4. DESIGNATION OF PLAN

PROVISIONS INTEGRAL TO § 415(e) AS DISQUALIFYING PROVISIONS

A plan provision is hereby designated as a disqualifying provision under § 1.401(b)–1(b) if the plan provision causes a plan to fail to satisfy the qualification requirements of the Code because of the repeal of the combined plan limitation of § 415(e) by § 1452(a) of SBJPA or if the provision is integral to the limitation of § 415(e), as in effect prior to its repeal by § 1452(a) of SBJPA, provided the following conditions are satisfied. First, the plan provision must be amended to reflect the repeal of § 415(e) by the end of the GUST remedial amendment period. Second, in the case of a plan provision that is integral to the limitation of § 415(e), the plan provision, as amended, may not be effective earlier than the first day on which the plan was operated in accordance with the amended provision.