I know you cannot amend the allocation methodology once someone has satisfied the accrual requirements for a particular year. In this case, there is a 1000 hour requirement for accrual of the NE. I thought there was guidance issued by the IRS about 6 - 8 year ago where they specified that if the amendment was done by May 15th (Calendar year plan), the amendment was permissible even if someone had worked more than 1000 hours. I cannot find anything to support this now. Does this sound familiar to anyone?