Who signs plan amendments - trustees or plan sponsor?

[Santo Gold]

This post concerns document amendments in general, not necessarily GUST or EGTRRA, but I thought I'd post here anyway.

Is there a correct answer as to who should sign a plan amendment - trustees or plan sponsor or both? I've seen generic amendment packages from various document providers (Mckay/Hochman, Accudraft, FT William) and there doesn't appear to uniform agreement on this. Is there a different answer if its a document restatement rather than a small amendment?

Thank You

[Belgarath]

I believe it depends upon the plan document language. See ERISA 402(b)(3), which specifies that the plan shall have a procedure for amending the plan, "and for identifying the persons who have the authority to amend the plan..."

I would guess that most plans give that authority to the employer, or any person or persons to whom the employer delegates that authority.