Enda80
Jan 10 2009, 11:08 AM
Which code section requires amending the plan for GUST, EGTRRA, 401(a)(9) and 401(a)(31)?
Sieve
Jan 10 2009, 04:12 PM
Not a code section. It's a combination of statutory and regualtory effective dates, and Rev. Procs, Notices, etc. that detail when the amendments have to be made inm order for a plan to retain tax-qualified status.
Peanut Butter Man
Jan 11 2009, 02:40 PM
I agree with Sieve. For 401(a)(31), it was Notice 2005-5 and Notice 2005-95. Notice 2005-5 provided the initial requirement, and Notice 2005-95 extended the deadline to amend.
This is a "lo-fi" version of our main content. To view the full version with more information, formatting and images, please
click here.