In IRS Notice 2010-77, the Internal Revenue Service (IRS) extended the deadline for adopting certain amendments to defined benefit plans until the last day of the first plan year that begins on or after January 1, 2011. Under the Notice, the deadline for amending defined benefit plans to reflect the funding based restrictions contained in Internal Revenue Code of 1986 (IRC) § 436 has been extended. Also extended is the deadline for amending cash balance and other hybrid-type defined benefit plans to reflect the special vesting provisions and other rules relating to age discrimination under IRC § 411(a)(13) and IRC § 411(b)(5).