Pension Feature Codes 8a - timing?

[justbsur]

I have a plan that was a member of a controlled group for the majority of their plan year. They actually stopped being a member of the controlled group, effective the last day of the plan year .

For that plan year, should I include code 3H on the 5500? Do these feature codes apply to plans if they have that feature at any time during the year? Or is it features as of the end of the plan year? I couldn't find anything in the instructions or the reference materials I have. Any assistance would be appreciated!!

[J Simmons]

I would list it as a 3H plan for the year for which the 5500 is being prepared because it was part of a control group for part of the year. You are reporting the entire year, and by so coding, you would be disclosing that a potential issue involving control group does pertain to the year, albeit just part of it.