SECTION 3. APPLICATION

OF § 1.401(b)–1(e)(3) TO GOVERNMENTAL PLANS

Pursuant to the Commissioner’s authority under § 1.401(b)–1(f), if an application for a determination letter on the qualified status of a governmental plan is filed with the Service on or before the end of the plan’s remedial amendment cycle, the remedial amendment period will be extended until the expiration of the 91 ^st day after the last day of the first regular leg

islative session beginning more than 120 days after the date in (1) or (2) below in which the governing body with authority to amend the plan can consider a plan amendment under the laws and procedures applicable to the governing body’s deliberations:

(1) The date on which notice of the final determination with respect to the application is issued by the Service, the application is withdrawn, or the application is otherwise disposed of by the Service; or

(2) If a petition is timely filed with the U.S. Tax Court for a declaratory judgment under § 7476 with respect to the final determination (or the failure of the Service to make a final determination) in response to such application, the date on which the decision of the Tax Court in such proceeding becomes final.