Plan Year End

[Pension RC]

I am working on a plan that terminated 12/31/2012. There are four participants - a husband and wife (owners) and two employees. The final two distributions were in September 2013, when each of the two owners took a reduced benefit (since the assets weren't suffcient). At the end of September the account balance was $0.52. In October, there were $64 in dividends that were promptly transferred pro-rata, to the two owners. At the end of October, the account balance was $0.30. In early November, the remaining 30 cents was transferred out and the account was closed. For the 5500-SF. Would the plan year end be 9/30/2013 or 11/30/2013?

Any help would be appreciated!

[Rball4]

The IRS only cares when the assets are at $0, so I vote for 11/30.

[david rigby]

Duplicate post.

http://benefitslink.com/boards/index.php?/topic/55052-plan-year-end/