Final 401(k) amendment for terminated plans

[AlbanyConsultant]

I've got a number of plans that terminated and paid out in 2006. Do they still need to sign a final 401(k) amendment?

I was under the impression that any plan that still had assets in 2006 had to do it, regardless of when the plan actually signed a termination resolution, but I've been hearing some say that's not the case...

Thanks!

[John Feldt ERPA CPC QPA]

If the plan termination date (normally established by the resolution to terminate) falls after the end of the plan's 2005 plan year-end, then the Final 401(k)/401(m) regulations amendment is required.