AFTAP Certifications - non calendar year plans

We have several non calendar year Plans.  A discussion recently came up as to the due date of the AFTAP certification.  One opinion is that the due date is based on the exact date of the end of the Plan Year; just nine months later.  A 3/27/2022 Plan Year End would have a due date for the AFTAP of 12/27/2022.

However, the other opinion is as such.  The instructions say that the AFTAP must be certified by the first day of the 10th month.  Could the 10th month be interpreted to be April?  In this case the AFTAP would need to be certified by 3/31/2022.

I cannot find anything specific to a non calendar year plan.  Any insights would be appreciated.

I don't know but I would be very careful. March could very well be deemed the 1st month of the plan year, making December the 10th month and 12/1 your deadline. I think that is just as supportable, if not more so, than using April as month 1. Look at it this way - if the plan year began 3/1 instead of 3/28, is there any question that March is the first month of the plan year? The regulations do not say full months or use days, and your issue is not a non-calendar year plan issue, rather it's a non-conventional non end of month plan year end issue. That said, we have a client with a floating fiscal and PYE (last Sunday in April?) and I'm checking with one of our actuaries on it to see how they have interpreted. I'll follow up if/when I hear more/differently.

3 hours ago, ConnieStorer said:

A 3/27/2022 Plan Year End would have a due date for the AFTAP of 12/27/2022.

I've been told we interpret in that fashion after a review of the regulations, but on a large plan adhering to the 4th month timing.

Thanks CuseFan... I was hoping to get support for using December as the ninth month so January 1 would be the first day of the 10th month.

ConnieStorer, the regulations say the presumptions apply starting with the 4th month/10th month of the PLAN year and it stands to reason that these deadlines are based on plan months (as defined under 1.430(j)-1(e)(7)(ii) for plan years beginning on a date other than the first day of the month), not calendar months. Therefore, I think your first interpretation is the correct one. 

Better safe than sorry by certifying and issuing the AFTAP a few days before the deadline in any case.