SECTION 4. EFFECT ON

DETERMINATION LETTERS AND REMEDIAL AMENDMENT PERIOD

For purposes of any previously issued determination letter and for purposes of applying the rules in § 401(b), the Central Laborers’ decision constitutes a change in law under § 401(a) that is effective on June 7, 2004 (the date of the Central Laborers’ decision). Thus, if a favorable determination letter was issued with respect to a plan amendment that is adversely affected by the Central Laborers’ decision, the plan sponsor cannot rely on the determination letter from and after June 7, 2004. ¹ Further, a plan provision that is an original amendment as defined in section 3.01 is designated under § 1.401(b)–1(b)(3)(i) as a disqualifying provision resulting from a change in the qualification requirements under § 401(a). The last day of the remedial amendment period for this disqualifying provision is the same as the last day of the EGTRRA remedial amendment period for the plan. ²