Required Amendments (Revised 6/12/2009) is a chart with a list of required amendments and due dates for defined contribution plans since the GUST restatement:

EGTRRA Restatement

• 2007 Interim Amendment (Required)
• 2009 Waiver of Requirement Minimum Distribution Amendment (Required)
• 2009 PPA Interim Amendment (Required)

Post-GUST Amendments

• Required Minimum Distribution Final Reg (Required)
• Deemed Section 125 Compensation (Optional)
• Economic Growth and Tax Relief Reconciliation Act (EGTRRA)(Required)
• Automatic Rollover Amendment (Required)
• Roth Amendment (Optional)
• Katrina Amendment (Optional)
• 401(k) Final Regulations Amendment (Required)
• 2007 Interim Amendment (Required)

Plan Termination Amendments

• Amendment for DC Plan Terminating in 2008 (Required)