Interim Amendment Deadlines for Church plans

[John Feldt ERPA CPC QPA]

We are debating the deadline for an interim amendment for a non-electing church plan. For example, the 401(a)(31)(B) amendment was generally due the later of a) 12/31/2005 or b) the due due of the tax return for the year that contained 3/28/2005.

If the organization is not required to file a tax return, does that mean their deadline is earlier than everyone else, meaning 12/31/2005 is the final deadline for a calendar year organization? Is there any guidance for that?

[Guest 409 eh?]

I think Section 5.06 of 2007-44 may help you. For a tax exempt employer, the period is generally determined by reference to the filing deadline for form 990.

[John Feldt ERPA CPC QPA]

That's exactly it! Thank you very much. A search for 'church' did me no good in there!

"The due date for filing the employer’s tax return in the case of a tax exempt employer that is not required to file a Form 990 series return is the 15th day of the 10th month after the end of the employer’s tax year (treating the calendar year as the tax year if the employer does not have a tax year)."