A client is changing to an S-Corp, so their fiscal year will be moving to a calendar year. Previously, they had an 8/31 plan year end.
To amend the plan to a calendar year, do the amendment and resolution need to be signed by 12/31/2012 (the last day of the first short plan year) or before 8/31/2013 (the old fiscal plan year end)?
Thanks for any direction you have on this!