Cash Balance Conversion/Document Restatement

[nancy]

We took over a cash balance plan in October, 2010. The prior actuary had converted the plan from traditional DB to Cash Balance. The amendment was effective January 1, 2009 but the Resolution was not signed until January, 2010. The actuary did have the plan sponsor sign a form he called "Election of Plan Amendment Effective Date" which basically stated that the amendment was effective for 412. Can this be done? It seems to me this was a discretionary amendment that was adopted late. What are the ramifications of this late adoption? I was going to file the Cycle C document for a determination letter (on cycle) and I want to be sure I've covered all the possibilities.