I saw in the preamble to the 415 final regs that stated that government plans still have to amend for 415(b)(2)(E)(ii) even though gov't plans are not subject to 417 and it says "the final regulations provide that these rules also apply to plans that are not subject to the requirements of 417." However, I could not find that in the actual regs. themselves. Does anyone have any further guidance or authority on the applicability of the PFEA amendment to 415(b)(2)(E) for gov't plans?

Thank you and I hope you are having a nice holiday season this year.