Retroactive Annuity Regulations

[DTH]

The retroactive annuity regulations were effective July 16, 2003 and apply to plan years beginning on or after January 1, 2004. Under the proposed and final regulations, a retroactive annuity starting date may be used only if the plan provides for it. Under Notice 2004-84, released 12/14/04, plan provisions relating to a retroactive annuity starting date are designated as disqualifying provisions and plan sponsors may adopt retroactive annuity starting date amendments in the 2005 plan year. Does this mean that a plan may use the retroactive annuity starting date provision without a plan provision and then retroactively amend the plan back to the date that the provision was first put into effect?