The Internal Revenue Service is extending some deadlines for sponsors of defined-contribution retirement plans, such as 401(k) plans, that were affected by storms and other severe weather in Alabama, Connecticut, Massachusetts, Mississippi, New Jersey, Rhode Island, Tennessee and West Virginia.

The relief applies to those counties that were declared Presidential Disaster Areas from March 1 through May 31, 2010.

Notice 2010-48 administratively extends to July 30, 2010, the April 30 deadline for restating affected pre-approved defined-contribution plans and, if applicable, for submitting determination letters to the IRS, to July 30, 2010. The Section 401(b) remedial amendment period for these retirement plans is also extended to July 30.

The relief is in addition to statutory relief already provided by the IRS, under Section 7508A of the Tax Code, to taxpayers affected by the federally declared disasters in these eight states during the period from March through May 2010.