If a plan is amended to a short plan year, must the amendment be signe

[MR]

If a plan is amended to incorporate a short plan year, must the amendment be signed before the end of the short year?

[rcline46]

Short answer - yes.

Long answer - no, but then there is a REQUIREMENT to submit the amendment to the IRS for approval with full disclosure as to why the short plan year, and they will be checking your document for all of the fun short year / limitation year stuff. WIth the delays in getting approvals today, you probably won't be able to file the 5500 before the (extended) due date!