Dougsbpc Posted July 17, 2011 Posted July 17, 2011 Suppose you have a small calendar year DB. 1. Can you change from BOY to EOY for 2009 and then change back to BOY for the 2010 year without approval? 1.430(g)-1(f)(3) seems to allow this. 2. If yes, must the employer make a formal election to do so?
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