SECTION 7. RELIANCE

Plans that are amended in accordance with sections 4 and 5 of this revenue procedure will not lose their otherwise applicable extended reliance period under Rev. Procs. 89–9 and 89–13, as modified by Rev. Proc. 93–9, 1993–1 C.B. 474, or section 13 of Rev. Proc. 93–39. Employers entitled to rely on an opinion, notification, advisory, determination, or ruling letter will not lose reliance on the letter merely because of these amendments. However, the model language in option 1 in the appendix to this revenue procedure may not be relied upon as to whether the snapshot day selected by the employer is reasonably representative of the employer’s workforce and the plan’s coverage throughout the plan year.