RMD Interim Amendment Deadline

[Guest EB36]

What is the deadline for governmental plans to amend to comply with the applicable 401(a)(9) regulations?

Also, did anyone submit a Cycle C governmental plan and find that the IRS asked for a 401(a)(9) amendment from 2003?

It's my understanding that governmental plans were unlikely to need an interim amendment in 2003 to comply with the 2002 401(a)(9) final regulations and that they have until the end of their EGTRRA RAP to amend for 401(a)(9), but I'm wondering if this is the position the IRS is taking on the issue.

Would appreciate any suggestions or comments on governmental plans and 401(a)(9) document compliance.

[Randy Watson]

What is the deadline for governmental plans to amend to comply with the applicable 401(a)(9) regulations?

Also, did anyone submit a Cycle C governmental plan and find that the IRS asked for a 401(a)(9) amendment from 2003?

It's my understanding that governmental plans were unlikely to need an interim amendment in 2003 to comply with the 2002 401(a)(9) final regulations and that they have until the end of their EGTRRA RAP to amend for 401(a)(9), but I'm wondering if this is the position the IRS is taking on the issue.

Would appreciate any suggestions or comments on governmental plans and 401(a)(9) document compliance.

I'm wondering the same thing. Bump.

[Everett Moreland]

My memory is that the remedial amendment period to amend a governmental DC plan for 401(a)(9) is governed by Notice 2003-72 and to amend a governmental DB plan for 401(a)(9) is governed by Notice 2003-10. I don't recall an extended remedial amendment period for 401(a)(9) for governmental plans.

[Guest KennyH]

Notice 2010-77 That was wrong, but something extended the deadline for amending plans to the last day of the plan year beginning on or after 1/1/2012 for governmental plans, so 12/31/2012 for caledar year plans.

Does anyone know if there is an exemption from having to amend governmental 457(b) plans by the deadline? Governmental 457(b) plans are clearly subject to the temporary waive provided in 401(a)(9)(H), but I swear I read they were exmpt from the amendment requirement. Unfortunately, I can't seem to find that stated anywhere. Did I just dream that up?