SECTION 6. EXTENSION OF THE

REMEDIAL AMENDMENT PERIOD

.01 Extension of Remedial Amendment Period . With respect to a plan submitted for a determination letter pursuant to this revenue procedure, any remedial amendment period that is open as of the beginning of the applicable submission period defined in section 4.01(1) or 5.02(2)(b) of this revenue procedure is extended to the end of such applicable submission period. Section 1.401(b)-1(e)(3) (which provides that the submission of a determination letter application extends the remedial amendment period until the expiration of 91 days after the date a determination letter is issued) will continue to apply.

.02 No Relief Provided Under § 411(d)(6) . Section 1.411(b)(5)-1(e)(3) (vi) provides relief from the anti-cutback requirements of § 411(d)(6) with respect to the modification of a plan’s interest crediting rate under certain circumstances. However, pursuant to § 1.411(b)(5)1(e)(3)(vi)(B)( 3 ), that relief applies only to plan amendments that were adopted prior to, and effective no later than, the applicability date of the regulatory market rate of return rules (generally, the first day of the first plan year that begins on or after January 1, 2017, with a delayed applicability date for collectively bargained plans). Although this revenue procedure extends the remedial amendment period applicable to statutory hybrid plans that are submitted for a determination letter pursuant to this revenue procedure, it does not provide additional relief from the anti-cutback requirements of § 411(d)(6).

May 13, 2019 1184 Bulletin No. 2019–20