Amendment

[PS]

Hi, 

When a plan is terminating, should there be an amendment to terminate the plan? or will a BOD resolution suffice? 

Thanks

[Jakyasar]

What type of plan DB or DC?

Also, check with the document vendor as they will tell you what IRS mandated amendments (although some are good faith amendments) may be needed to be adopted, if any.

[PS]

Defined Contribution.  I generally come across PS asking if a Plan amendment is required since the plan is terminating. 

[Jakyasar]

In this case, BOD is fine but still check if you need any snap on good faith amendments.

[PS]

Thank you!