Terminated Plan and Change of Plan Year

[Dougsbpc]

Suppose you have a calendar year small db plan that terminates June 30. Does that automatically change the plan year end to be June 30?

Is there ever a case where you determine the cost for the short year (Jan 1 through June 30) but file the 5500 for the plan year Jan 1 through December 31?

[Blinky the 3-eyed Fish]

As mentioned many times on these boards, the date of termination of a plan DOES NOT cause the plan year to end on that date. The only way the plan year changes is by an amendment specifically changing the plan year or upon the final distribution of the plan's assets.

To your last question, to only affect of the plan termination on the valuation is that the normal costs and amortization bases are prorated through the date of plan termination pursuant to Rev. Rul. 79-237.