Standing Election

[nancy]

I have a plan that signed a standing election to apply the carryover/prefunding balance to the extent necessary to meet minimum funding. The election was signed on September 3, 2009. As of what date do I apply this election to the carryover balance for the 2009 valuation and the reduction in the balance - 1/1/09, 9/3/09 or 9/15/2010?