election to change segment rates

[Dinosaur]

When is the deadline for changing the look back month for segment rates? For example, the plan year is from July 1, 2010 to June 30, 2011 (the valuation date is June 30, 2011). We are using the June funding segment rates (no look back).

What is the deadline for the Plan Sponsor to make the election if he wants to change it to the first, second, third or fourth look back month? I understand that since this is a plan year beginning in 2010 that there is automatic approval but I couldn't find when the election had to be signed.

[Dinosaur]

anyone have any ideas?

[Guest Quagmire]

anyone have any ideas?

The approval for this is Q&A 3 from the 2010 Gray Book. Although this wasn't discussed in the Q&A, the deadline for the election should be the filing date for the Form 5500.

See also http://www.regulationdocs.com/regulations/...30(h)(2)-1/#(e)

[Dinosaur]

anyone have any ideas?

The approval for this is Q&A 3 from the 2010 Gray Book. Although this wasn't discussed in the Q&A, the deadline for the election should be the filing date for the Form 5500.

See also http://www.regulationdocs.com/regulations/...30(h)(2)-1/#(e)

Thanks for the reply