Internal Revenue Bulletin:  2009-35 

August 31, 2009 


Notice 2009-71 Notice 2009-71

Special rules governing eligible combined plans. The Treasury Department and the Service plan to issue guidance relating to eligible combined plans under section 414(x) of the Code. Section 414(x) was added by section 903(a) of the Pension Protection Act of 2006 (PPA '06) effective for plan years beginning after December 31, 2009, and amended by section 109(c) of the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA). An eligible combined plan provides a vehicle through which an employer can maintain both a defined contribution plan and a defined benefit plan on a combined basis, thus reducing the administrative burdens and costs of maintaining separate plans. This notice also requests comments on issues presented by section 414(x) with respect to eligible combined plans by October 15, 2009.

Rev. Proc. 2009-36 Rev. Proc. 2009-36

Modification of Revenue Procedure 2007-44. This procedure modifies Rev. Proc. 2007-44, 2007-2 C.B. 54, to provide that a remedial amendment cycle with respect to a governmental plan within the meaning of section 414(d) of the Code (“governmental plan”) will not end before the expiration of the 91st day after the close of the first legislative session beginning more than 120 days after a determination letter is issued for the plan, provided the application for the determination letter was timely submitted to the Service. This procedure also modifies Rev. Proc. 2007-44 to provide that the sponsor of an individually designed governmental plan elect Cycle E (instead of Cycle C) as the initial (EGTRRA) remedial amendment cycle for the plan. Rev. Proc. 2007-44 modified.

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