The Internal Revenue Service corrections for TD 9505 were contained in a document published Tuesday in the Federal Register that become effective immediately and applicable on October 19, 2010 when the original version was first published (see IRS Issues Rules on Hybrid Retirement Plans ).
The corrections to the Hybid Plan rules are at http://origin.www.gpo.gov/fdsys/pkg/FR-2010-12-28/pdf/2010-32539.pdf .
Further information is available by calling Neil S. Sandhu, Lauson C. Green, or Linda S.F. Marshall at (202) 622–6090.