PFB must be declared by prior year 5500 due date

[Effen]

Mostly because this snuck up on me... remember the election to add to the prefunding balance must be made by the due date of the previous year's 5500.

In other words, if you are using a prefunding balance in your 2009 valuation, the sponsor must elect to create it (from excess 2008 contributions) before the due date of the 2008 5500, even though it doesn't show up on 2008 SB.

Just one more thing to do, along with 5500s, AFTAPs, Elections, participant notices, all at various dates before 10/31.