SECTION 1. PURPOSE

This revenue procedure modifies the definition of a qualified loss in section 4.02 of Rev. Proc. 2009–20, 2009–1 C.B. 749, to address certain situations in which the death of a lead figure (as described in section 4.01 of Rev. Proc. 2009–20) has foreclosed the possibility of criminal charges. This revenue procedure also makes a conforming modification to the definition of discovery year in section 4.04 of Rev. Proc. 2009–20.