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Internal Revenue Bulletin:  2009-51 

December 21, 2009 


T.D. 9472 T.D. 9472

Final regulations under section 4980F of the Code provide guidance relating to the section’s application to a plan amendment that is permitted to be effective before the plan amendment’s applicable amendment date. The regulations also reflect certain amendments made to section 4980F by the Pension Protection Act of 2006.

Announcement 2009-85 Announcement 2009-85

Temporary closing of the determination letter program for adopters of pre-approved defined benefit plans. The Service announces that it will temporarily stop accepting determination letter applications for defined benefit plans filed on Form 5307, beginning February 22, 2010. This announcement does not affect the ability of adopting employers to apply for determination letters on Form 5307 for pre-approved defined contribution plans.

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