Conflicting amendment due dates

[Guest danwintz]

I've read differing deadlines for amending governmental plans (e.g., GATT, etc.). Is it the end of the 1999 or the 2000 plan year?

Thank You

[Guest CVCalhoun]

It's the last day of the first plan year which begins in the year 2000. See Rev. Proc. 99-23, 1999-16 I.R.B. 5. (1999-16 I.R.B. is in PDF format; needs the free Adobe Acrobat Reader to view or print.)

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[This message has been edited by CVCalhoun (edited 07-29-99).]