This notice extends the deadline for amending qualified retirement 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. The deadline
is extended to the last day of the first plan year that begins on or after January 1, 2010.

This notice contains the 2009 Cumulative List of Changes in Plan Qualification
Requirements (2009 Cumulative List) described in section 4 of Rev. Proc. 2007-
44, 2007-2 C.B. 54. The 2009 Cumulative List is to be used primarily by plan
sponsors of individually designed plans that are in Cycle E. An individually
designed plan is in Cycle E if it is a single employer plan where the last digit of
the employer identification number of the plan sponsor is 5 or 0, or it is a § 414(d)
governmental plan for which an election has been made by the plan sponsor to
treat Cycle E as the initial EGTRRA remedial amendment cycle for the plan.
The list of changes in section VI of this notice does not extend the deadline by
which a plan must be amended to comply with any statutory, regulatory, or
guidance changes. The general deadline for timely adoption of an interim or
discretionary amendment can be found in section 5.05 of Rev. Proc. 2007-44.

This revenue ruling provides tables of covered compensation under §401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax
Regulations, thereunder, for the 2010 plan year.