EGTRRA & S404/412 Funding Calculations

[flosfur]

Plan uses a Prototype document. Plan year is the calendar yr.

Since there is a remedial amendment period for adopting EGTRRA changes, the EGTRRA amendments were not adopted by 12/31/2002.

For computing S404/412 Cost (especially 404 Cost) for 2002, can the EGTRRA's provisions be taken into account?

[Mike Preston]

Not if they aren't adopted within the 412c8 period (which would have ended on 3/15/2003 - or 3/17/2003 if you are of the mind that the deadline is extended).