Retrocative Plan Amendments

[k man]

Seems like a fairly easy question but i cant find the answer...what is the deadline for discretionary plan amendments? is it the last day of the plan year or is it the deadline for filing tax returns?

[Guest BobatING]

According to Rev. Procs 2005-66 and 2007-44, it is the last day of the plan year.

The interim or required amendments have the tax filign deadline as their time frame.

Hope this helps.

Bob

[k man]

it confirms my view... i did see 2005-66 but thought it applied only to amendments made within the remedial amendment period.