SECTION 6. DATE AMENDMENTS

ARE ADOPTED

Pursuant to this revenue procedure, a § 403(b) plan will be treated as having been amended timely to reflect a requirement of the 2007 regulations if an amendment that satisfies that requirement (such as the model language in the Appendix of this revenue procedure that reflects that requirement) is adopted no later than the first day of the first taxable year beginning after December 31, 2008, the amendment is effective as of the applicable effective date of the requirement under the 2007 regulations, and the written plan is operated as if that amendment is in effect. This section 6 applies to the requirement to have a written plan. However, for a special rule with respect to amendments made pursuant to the Pension Protection Act of 2006, Public Law 109–280 (PPA ’06), see section 1107 of the PPA ’06.