Hurricane Katrina and Benefit Plan (KETRA)

[Guest blabukiff]

Do all Benefit Plans have to make the changes (i.e. exceptions) listed in KETRA, even if those Plans do not have anyone affected by Hurricane Katrina?

In other words, if a Plan does not have anyone who had a principal place of abode in the Katrina disaster area, does the Plan still have to have language in it that corresponds with the requirements of KETRA?

Also, KETRA states that and Plan Amendments must be made no later than the last day of the first plan year beginning on or after January 1, 2007. Has that date been extended by subsequent bulletins from the IRS or DOL? I have performed extensive research and have not found any extensions, but I wanted to make sure I covered all the bases.

Thank You.