Change from fiscal to calendar year

[Guest PensionPrincess]

A client is changing to an S-Corp, so their fiscal year will be moving to a calendar year. Previously, they had an 8/31 plan year end.

To amend the plan to a calendar year, do the amendment and resolution need to be signed by 12/31/2012 (the last day of the first short plan year) or before 8/31/2013 (the old fiscal plan year end)?

Thanks for any direction you have on this!

[david rigby]

http://benefitslink.com/boards/index.php?/topic/44045-too-late-for-a-short-plan-year/