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Limitation Years After 12/31/01


Guest SWIN

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Posted

DOES ANYBODY HAVE AN OPINION ON THE FOLLOWING SITUATION? AN EMPLOYER HAS A 7/01/00-6/30/01 FISCAL YEAR. WE ADOPT A PLAN TODAY WITH A 2/1/01-1/31/02 PLAN YEAR-LIMITATION YEAR. UNDER SECTION 1.404(a)-14©1 , HE INTENDS TO TAKE A DEDUCTION FOR THE DEFINED BENEFIT PLAN FOR THE PLAN YEAR COMMENCING WITHIN THE TAXABLE YEAR. WE WILL USE PLAN YEAR COMPENSATION LIMITED TO 170000. HE WILL EXTEND HIS CORPORATE RETURN TO 3/15/02 AND MAKE HIS CONTRIBUTION AT THAT TIME. CAN WE DO A 1/31/02 VALUATION BASED ON THE NEW LAW SECTION 415 LIMITATIONS AND TAKE THE DEDUCTION ON THE 6/30/01 RETURN?

Guest sam w
Posted

I have heard and read on an information exchange supported by ASPA that having a calendar 2001 corporate year with a 1/31/02 planyear/limitationyear would work. In both situations the fiscal year begins prior to 2002. Would you have a cite as to why a corporate year beginning 07/01/00 rather than 01/01/01 invalidates the design? Is it possible that the calendar corporate year does'nt work either? Thanks in advance.

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