"last day of the Plan Year Ending on or after question"; so if the plan year ended on March 30, 2005, you have only five days?

[Guest Enda80]

http://www.irs.gov/pub/irs-tege/epnf_021605.pdf

Notice 2005-5 provided that plans with mandatory distributions must be amended to include the automatic rollover provisions by the end of the first plan year ending on or after March 28, 2005.

This refers to amendment process for 401(a)(31).

[J Simmons]

Notice 2005-5 was issued on January 18, 2005, so plans with years ending 3/31 had more than 70 days to adopt the amendment.

[Guest Sieve]

Wow! 4 years ago. Wasn't it just yesterday?

[PensionPro]

According to Notice 2005-95, the deadline was the latest of the following:

(1) December 31, 2005

(2) The last day of the plan year that includes March 28, 2005 or

(3) the employer's tax return date including extensions for the year that includes March 28, 2005