Can anyone provide information or a link to an online resource or provide information regarding the accelerated amendments due to plan termination?
Incidentally, some people seem to think that if a plan terminated on 12/31/2005, it would not have to amend for 401(a)(31) (whose RAP for plans using a mass submitter ended on 12/31/05), but of course the required effective date for 401(a)(31) would not allow of such a notion. Can anyone name some court cases supporting this?
QUOTE (Enda80 @ Jan 23 2009, 09:42 PM) 
Can anyone provide information or a link to an online resource or provide information regarding the accelerated amendments due to plan termination?
Incidentally, some people seem to think that if a plan terminated on 12/31/2005, it would not have to amend for 401(a)(31) (whose RAP for plans using a mass submitter ended on 12/31/05), but of course the required effective date for 401(a)(31) would not allow of such a notion. Can anyone name some court cases supporting this?
Incidentally, some people seem to think that if a plan terminated on 12/31/2005, it would not have to amend for 401(a)(31) (whose RAP for plans using a mass submitter ended on 12/31/05), but of course the required effective date for 401(a)(31) would not allow of such a notion. Can anyone name some court cases supporting this?
Here are some links:
http://www.irs.gov/retirement/participant/...=151798,00.html
http://www.mhco.com/Library/Articles/2008/...008_112108.html
http://www.ftwilliam.com/articles/Technica...e2008_09_18.pdf
http://www.relius.net/News/TechnicalUpdates.aspx?ID=417
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