402(g) Violation Deadline

[Guest Frank Jackson]

Has the 402(g) deadline been extended for the weekend? Is it 4/17?

[Guest JWBrown]

I don't believe there is an extension, since the action is a corrective distribution rather than the filing of a form.

[Alf]

I think that an extension automatically applies if the deadline for any act falls on a weekend or holiday. Based on this, I have always assumed that the 402(g) deadline was extended, but I could be wrong.

[Guest JWBrown]

I know it doesn't necessarily mean anything, but the first example for corrective distribution in 1.402(g)-1(e)(11) has April 15, 1989 as the deadline, which was a Saturday that year.

I'll try to find something more substantial.