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Posted

I often wondered what constitutes a half month. If a Plan Year ends January 31, is 8 1/2 months October 15 or October 16.

I suspect your question may be addressed in some early EA meeting "Grey Book."

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

Posted

Yes, it has been. The IRS has a code section that allows for some things to be automatically extended if the deadline falls on a weekend or holiday. The IRS takes the position that the aforementioned code section does not apply to minimum funding. I don't agree with them, but heck, forewarned is forearmed, right?

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