Jump to content

DB plan terminating and valuation date change


Recommended Posts

Hi

I am trying to locate a rev-proc (may be a notice) that came out sometime 2016 (if I recall correctly) where it mentioned automatic approval of valuation date for an end-of-year valuation date to either the plan termination date or switch to beginning of year valuation. Just cannot seem to find it but remember it as it was specifically addressing terminating plans.

This was something before Rec-Proc 2017-56.

Any help would be appreciated.

Thank you

Link to comment
Share on other sites

What specifically are you looking for in this rev proc? Because 2017-56 does address both a change in the valuation date to the first day of the plan year (at any time), and a change in the valuation date for a terminating plan from the last day of the year to the termination date.

If you look at the end of 2017-56, it states that it modifies rev proc 2000-40 and announcements 2010-3 and 2015-3. Are any of those what you were looking for?

  • Like 1
Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
 Share

×
×
  • Create New...