Donovan Corp., a calendar year-end company, operates a profitable division in Jurisdiction A. In January 2010, Jurisdiction A enacted a tax law that changed the tax rate structure from 30 percent to 35 percent.

Donovan wants to know whether it needs to adjust its 12/31/2009 tax provision to reflect the rate change, and if not in 2009, when does it need to recognize the effect of that change?