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Posted

What would the minimum funding deadline be for a plan with a year ending on 1/5/03? I'm inclined to push forward the PYE 12/31/02 deadline by 5 days and say 9/20/03. Is this correct? Has anybody else had a similar question?

Posted

IRC 412©(10) and Reg. 11.412©-12 use similar language: "eight and on-half months after the end of the plan year". I would have no problem interpreting that as 9/20/03 in your example.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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