Non-Spousal Rollovers

[PJ2009]

Does anybody know what the deadline was for amending a plan to provide for non-spousal rollovers in 2008? I seem to recall that the provision could be implemented during 2008 at the option of the plan sponsor, but that there was a remedial amendment period. Or was it necessary to amend the plan by the end of the 2008 plan year?

Thanks!

[PensionPro]

See Section 1107 of PPA. An amendment will not be required prior to 2009. However, SMMs and other participant notice requirements will apply in 2008.