SECTION 12. EFFECT OF THIS

NOTICE ON OTHER DOCUMENTS

Sections 9.05 and 9.06 of this notice modify section 5.06 and clarify section 3.02 of Notice 2005–10, respectively. See also section 11 of this notice, pursuant to which domestic reinvestment plans approved prior to May 10, 2005 (including domestic reinvestment plans adopted or modified pursuant to the guidance included in Notice 2005–10), may be modified to take into account the guidance in this notice.