What is deadline for making a QNEC?

[Guest Theresa]

I can't remember when a QNEC has to be made, for instance if a plan year ends 6/30/99, when must the QNEC be made?

[Ervin Barham]

The QNEC must be made no later than the end of the twelve-month period following the close of the plan year to which the contribution relates. Treas Reg. 1.401(k)-1(B)(5)(v).