Accelerated Amendment Requirements due to plan termination?

[Guest Enda80]

Can anyone provide information or a link to an online resource or provide information regarding the accelerated amendments due to plan termination?

Incidentally, some people seem to think that if a plan terminated on 12/31/2005, it would not have to amend for 401(a)(31) (whose RAP for plans using a mass submitter ended on 12/31/05), but of course the required effective date for 401(a)(31) would not allow of such a notion. Can anyone name some court cases supporting this?

[J Simmons]

Can anyone provide information or a link to an online resource or provide information regarding the accelerated amendments due to plan termination?

Incidentally, some people seem to think that if a plan terminated on 12/31/2005, it would not have to amend for 401(a)(31) (whose RAP for plans using a mass submitter ended on 12/31/05), but of course the required effective date for 401(a)(31) would not allow of such a notion. Can anyone name some court cases supporting this?

Here are some links:

http://www.irs.gov/retirement/participant/...=151798,00.html

http://www.mhco.com/Library/Articles/2008/...008_112108.html

http://www.ftwilliam.com/articles/Technica...e2008_09_18.pdf

http://www.relius.net/News/TechnicalUpdates.aspx?ID=417