Timing of Amending a Plan

[Guest ChopperPilot]

Is it too late to amend a Plan for the 2004 Plan Year (Plan Year ended 12/31/2004) to change the employer allocation from Age - Weighted to New Comparability. The change would result in a higher percentage allocation for NHCEs as well as HCEs.

[JanetM]

It is too late to change 2004.