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204(h) notice and IRC 4980F


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I've got a MPPP that employer just notified me that they want to terminate as of September 30, 2001. Plan year ends September 30. Employer will fully fund for plan year ending September 30, 2001. I have just taken a closer look at 4980F contained in EGTRRA and saw the reference to the minimum 3 month notice period for amendments effective after the date of enactment of EGTRRA. Does that mean that employer will now not be able to terminate the plan until 3 months from today's date (assuming amendment to terminate signed off on today and participants given notice of amendment today? In other words, unless and until Treasury adopts regulations to address it (possibly exempting plans with fewer than 100 e/ee's under 4980F(e)(2)(A), will there always be a 3 month mandatory notice period? I will check to see if any interim guidance has been put out by the IRS which I have not yet seen which addresses this.

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