SECTION 7. TERMINATING

PLANS

Notwithstanding sections 5 and 6 of this revenue procedure, the termination of a plan ends the plan’s remedial amendment period and, thus, generally will shorten the remedial amendment period for the plan. Accordingly, any retroactive remedial plan amendments or other required plan amendments for a terminating plan (that is, plan amendments required to be adopted to reflect qualification requirements that apply as of the date of termination) must be adopted in connection with the plan termination regardless of whether such requirements are included on a Required Amendments List.