Extension for Amending Defined Benefit Plans for Certain PPA Changes

Notice 2010-77 provides an extension for defined benefit plans to be amended to comply with certain requirements of the Pension Protection Act of 2006.

Document Excerpt

This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Internal Revenue Code that were added by the Pension Protection Act of 2006 (PPA ’06), Pub. L. 109-280, and subsequently modified by the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110-458, and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PRA 2010), Pub. L. 111-192. This is a further extension of the deadline for adopting certain defined benefit plan amendments as previously extended in Notice 2009-97, 2009-52 I.R.B. 972. The deadline is now extended to the last day of the first plan year that begins on or after January 1, 2011.



Link http://www.irs.gov/pub/irs-drop/n-10-77.pdf

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