HEART Amendment

[msmith]

Our document software provider supplied a copy of the HEART/WRERA Amendment for Employer signature. While the WRERA portion does not have to be adopted until 12/31/2011 (calendar year plan) the HEART portion (all one amendment) must be adopted by 12/31/2010.

Is the final adoption date 12/31/2010 or can they adopt by the due date of the 2010 Corporate Return - assuming both plan and corporation are 12/31?

[GMK]

This chart for DC plans:

http://www.ftwilliam.com/articles/Technica...e2008_09_18.pdf

says due by the last day of the first plan year beginning on or after January 1, 2010, except for government plans (page 6).

No mention here of tax return deadlines for HEART,

... unless someone has newer information.

[HarleyBabe]

This chart for DC plans:

http://www.ftwilliam.com/articles/Technica...e2008_09_18.pdf

says due by the last day of the first plan year beginning on or after January 1, 2010, except for government plans (page 6).

No mention here of tax return deadlines for HEART,

... unless someone has newer information.

Does someone have this for DB Plans?

[John Feldt ERPA CPC QPA]

DB plans have the same deadline.