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been made effective for all purposes for the whole of
such period. * * *
(b) Disqualifying provisions. For purposes of
this section, with respect to a plan described in
paragraph (a) of this section, the term “disqualifying
provision” means:
* * * * * * *
(3) A plan provision designated by the
Commissioner, at the Commissioner’s discretion, as a
disqualifying provision that either–-
(i) Results in the failure of the plan
to satisfy the qualification requirements of the
Internal Revenue Code by reason of a change in those
requirements; or
(ii) Is integral to a qualification
requirement of the Internal Revenue Code that has been
changed.
(c) Special rules applicable to disqualifying
provisions–-
* * * * * * *
(2) Method of designating disqualifying
provisions. The Commissioner may designate a plan
provision as a disqualifying provision pursuant to
paragraph (b)(3) of this section only in revenue
rulings, notices, and other guidance published in the
Internal Revenue Bulletin. * * *
(3) Authority to impose limitations. In the
case of a provision that has been designated as a
disqualifying provision by the Commissioner pursuant to
paragraph (b)(3) of this section, the Commissioner may
impose limits and provide additional rules regarding
the amendments that may be made with respect to that
disqualifying provision during the remedial amendment
period. The Commissioner may provide guidance in
revenue rulings, notices, and other guidance published
in the Internal Revenue Bulletin. * * *
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