Need help with an oldie but a goodie. 401(a)(17) and Rollover amendments...

[jkharvey]

I need to know the deadlines for amending plans to comply with these two law changes. I know they go way back and I can't find my old stuff. OBRA 93 change for rollovers and 401(a)(17) reduction to 150,000.

[Bird]

I think it was the end of the plan year beginning in '94. The definitive answers should be in Rev Proc 93-12 and Rev Proc 94-13.