SECTION 12. EFFECT ON OTHER

DOCUMENTS

Sections 10.09, 10.10, and 10.11 of this notice clarify sections 3.02, 4.01, and 5.05(b), respectively, of Notice 2005–10. Section 10.03 of this notice modifies section 4.05, section 10.09 clarifies section 9.06, and section 10.07 makes an addition to and section 10.08 modifies section 7.02, of Notice 2005–38. See also section 11 of this notice, pursuant to which domestic reinvestment plans approved prior to August 19, 2005 (including domestic reinvestment plans adopted or modified pursuant to the guidance included in Notice 2005–10 and Notice 2005–38), may be modified to take into account the guidance in this notice.