Question on valuation date change

[Guest Doogie61]

Can I switch from a beg of year Val to and end of year Val in 2009?

The plan I was working on had a loss in Dec 2008 that creating a sizable minimum contribution if I keep the Val at the beg of the year!

[JAY21]

It sounds to me like the regs just issued on 10/15/09 allow for a change in valuation date to any day of the year for the 2008, 2009, and 2010 plan years, so I say you can do it.