AFTAP - Takeover Plan

[actuary_pension]

Logistics of the situation:

- PBGC Plan, S Corp, Involves testing, Plan Eff date is within the last 5 years (for purposes of 436 restrictions)

- 2025 Valuation completed (signed report but no SB) by prior Actuary, BOY Valuation, AFTAP over 100% certified before September 2025

- After takeover, decided to redo the 2025 valuation and valuation date changed to End of Year. No other assumptions changed. Automatic approval for change to end of year due to Revenue Procedure 2017-56 Section 4.01. 

Do I need to re-certify the 2025 AFTAP or can I rely on prior Actuary's AFTAP and use it on the 2025 SB?

To clarify, the 2025 valuation report is expected to be recertified in next few weeks (say 6/15/2026). So, if I cannot rely on prior Actuary, will the AFTAP restrictions apply until certified?

Thanks!