New plan - timing of 404(a)(5) annual notice?

[AlbanyConsultant]

Can't get this straight - when is the first annual notice due for a plan that would start effective 8/20/12? And is that different than having the plan start on 9/1/12?

Thanks!

[chc93]

As far as I know, the first annual disclosure is due by the later Aug 30, 2012, or 60 days after the plan year beginning on or after Nov 1, 2011.