SECTION 7. APPLICATION OF

§ 401(b) TO ALL FUTURE CHANGES IN QUALIFICATION REQUIREMENTS OF THE INTERNAL REVENUE CODE

Unless otherwise provided in future guidance, and subject to any future requirements with respect to the adoption of good faith plan amendments, in addition to the plan provisions designated as disqualifying provisions subject to the EGTRRA remedial amendment period as described in section 2.09, 2.10, and 2.11, a plan provision is designated as a disqualifying provision under § 1.401(b)–1(b)(3) if the provision either —

(i) results in the failure of the plan to satisfy the qualification requirements of the Internal Revenue Code by reason of a change in those requirements that is effective after December 31, 2001; or

(ii) is integral to a qualification requirement of the Internal Revenue Code that has been changed effective after December 31, 2001. A change in a qualification requirement includes both a statutory change and a change in the requirements provided in regulations or other guidance published in the Internal Revenue Bulletin.