Too late for a short plan year?

[BG5150]

I have a plan that has an 11/1 --> 10/31 plan year. For whatever reason, they set it up that way long ago. It's a pain for them (and us) to administer it that way, given their fiscal year is also the calendar year.

Is it too late to do a short plan year for 11/1 --> 12/31 and to switch to calendar starting 1/1/10?

[Guest Sieve]

You can change to a new plan year as long as you make the change (by amending the plan document) during the short year (& not after the short year has ended). So, you're still ok to change to a 1/1-12/31 plan year as of 1/1/2010.

[austin3515]

If you're a safe harbor plan, there are some extra i's to dot and t's to cross. I think as long as your a safe harbor for the full plan year before the short plan year, as well as the one after, you're OK.

[BG5150]

Nope. No safe harbor. Tiered allocation, but there would be no contribution for the short plan year.