Determination if Plan Amendment is Reasonable and Has De Minimis Effect on Plan Liability

Authority: To determine that a plan amendment is reasonable and provides for only de minimis increases in the liabilities of the plan in accordance with:

• IRC 412(c)(7)(B)(i) for plan years beginning after December 31, 2007;

• 302(c)(7)(B)(i) of ERISA for plan years beginning after December 31, 2007,

• IRC 401(a)(33)(B)(ii), and

• 204(i)(2)(A) of ERISA.

Delegated to: Manager, Employee Plans Technical and Manager, Employee Plans Technical Actuarial Group.

Redelegation: This authority may not be redelegated.

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

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 7-9, dated August 10, 2010.

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