RAP - "Adopted or Effective

[austin3515]

Stidying for the ERPA exam and cannot figure this out...

The RAP ends on the last day of the plan year that includes the later of the dates on which the amendment is being "Adopted" or "Effective", OR the due date of your tax return, etc.

Can someone give me a scanrio where the last day of the plan year including the effective date or the adoption date of the amendment would be LATER than the due date of the tax return for the plan year which includes the adoption or effective date? It just seems impossible to ever not be subject to the due of the employers return provision... I'm sure it's got something to do with a fiscal year end plan, but I can't think of the scenario. I suspect if someone told me whne this applied I might be able to understand this nonsense a little bit better!

(edited for some inaccurate language)