Retroactive Plan Amendments

Authority: To approve certain retroactive plan amendments in accordance with:

• IRC 412(d)(2) for plan years beginning after December 31, 2007; and

• 302(d)(2) of ERISA for plan years beginning after December 31, 2007.

Delegated to: Director, Employee Plans Rulings and Agreements.

Redelegation: This authority may not be redelegated.

Sources of Authority: Treasury Order 150-10; Reorganization Plan No. 4 of 1978.

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 7-8, dated July 30, 2010.

Signed: Kirsten B. Wielobob, Deputy Commissioner for Services and Enforcement