Guest snorthup Posted March 7, 2003 Posted March 7, 2003 Does anyone have the authority which states that you can adopt a plan up until the end of the year and have it effective as of January 1? thanks!
Belgarath Posted March 7, 2003 Posted March 7, 2003 Yes. See specifically 1.401(B)-1(a). Also Revenue Ruling 81-114.
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