PIMCO FLOATING RATE INCOME FUND AMENDMENT NO. 1 TO THE AMENDED AND RESTATED AGREEMENT AND DECLARATION OF TRUST

Exhibit (a)(3)

PIMCO FLOATING RATE INCOME FUND

AMENDMENT NO. 1 TO

THE AMENDED AND RESTATED AGREEMENT AND DECLARATION OF TRUST

The undersigned, being at least a majority of the Trustees of PIMCO Floating Rate Income Fund (the “Trust”), hereby amend the Trust’s Amended and Restated Agreement and Declaration of Trust dated August 14, 2003 (the “Declaration of Trust”), a copy of which is on file in the office of the Secretary of State of the Commonwealth of Massachusetts, as follows:

1. The first sentence of Section 1 of Article I of the Declaration of Trust is hereby amended to read in its entirety as follows:

“Name. This Trust shall be known as “PIMCO Income Strategy Fund” and the Trustees shall conduct the business of the Trust under that name or any other name as they may from time to time determine.”

The foregoing amendment shall be effective as of March 1, 2010 and will be filed with the Secretary of State of The Commonwealth of Massachusetts.

IN WITNESS WHEREOF, we have hereunto set our hand for ourselves and for our successors and assigns as of the 22nd day of February, 2010.

		/s/ Xxxx Xxxxxx Xxxx Xxxxxx				/s/ Xxxxxx X. Xxxxxx Xxxxxx X. Xxxxxx
		/s/ Xxxx X. Xxxxxxx Xxxx X. Xxxxxxx				Xxxx X. Xxxxx
		/s/ Xxxxxxx X. Xxxxx, XX Xxxxxxx X. Xxxxx, XX				R. Xxxxx Xxxxxxxx III
		/s/ Xxxxx X. Xxxxxxxx Xxxxx X. Xxxxxxxx