Deadline for Corrective Amendment

[Pension RC]

I recently heard from an administrator, that the eligibility of a 401k/PSP was amended from 1 year to 3 months, effective 1/1/2013, in order for the this plan, together with the DB plan, to pass the coverage test. The administrator said that it was okay to still adopt this amendment, since, as a corrective amendment, the deadline was 10/31/2014. Is this deadline correct? If so, can someone point me to a source?

Thanks a lot!!

[rcline46]

1.401(a)(4)-11(g)

[John Feldt ERPA CPC QPA]

October 31 is not quite right, assuming it's a calendar year plan. -11(g) amendments must be executed within 9 1/2 months after the end of the plan year. So that's October 15, 2014 to make a correction for calendar year 2013.