SECTION 8. EFFECT ON OTHER

DOCUMENTS

This revenue procedure modifies Rev. Proc. 2000–40 to provide that the automatic approvals set forth in Rev. Proc.

2000–40 do not apply to plans that are subject to section 430.

This revenue procedure modifies Announcements 2010–3 and 2015–3 to provide that the automatic approvals set forth in those announcements do not apply to a change in funding method for a plan year beginning on or after January 1, 2018. For earlier plan years, taxpayers may use either the automatic approvals set forth in those announcements or the automatic approvals set forth in sections 4.01 and 4.02 of this revenue procedure.