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Posted

Any chance the IRS has any form/canned amendments for plans terminating in 2005? I recall a few years back that the IRS was actually providing canned amendment language for terminating plans... I have an employer who just wants to do a bare bones amendment prior to terminating their PSP. Didn't want to re-invent the wheel if I didn't have to do so..... Thanks for any help.

Posted

From what I've found thus far the Amendment re the Mandatory Distribution/IRA Rollovers is the only thing that's currently applicable to a terminating PSP. Since PSP is a calendar year end plan that amendment is scheduled to be adopted prior to 12/31. That should be it....

Guest esi-jht
Posted

Are there any other thoughts on this issue? Is it correct that for plans terminating in 2005 the only amendment required to bring the plan "up to speed" is the automatic rollover? THANKS.

  • 1 month later...
Posted

More specifically, now that it is 2006, is a good faith amend for the new 401k regs needed.

any one seen one?

CBW

Posted

These are on our list of post-GUST amendments:

EGTRRA amendment

RMD amendment

Automatic rollover amendment

...and yes, I think you would need something for the 401(k) regs this year, but I haven't seen anything yet.

Ed Snyder

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