AFTAP range certification

This is something I have not had any experience with. Trying to read but not too clear on how and when and what can be done.

A very recent takeover plan for 2024, EOY val. Cannot determine the benefits calculated by prior firm and waiting them to explain but not likely by 9/30/2025.

2024 AFTAP was certified at 110% back in September 2024 and prior years have always been over 100%

By looking at the possible benefits and nice return on investments, I think the actual AFTAP will be certified well over 100% (based on some conservative calculations). Client already deposited 2024 contribution, nice sum. Small plan with 3 participants.

Thinking of generating a range AFTAP for 2025 with at least 100% (based on prior history) and have it certified by 9/30/2025 so that the plan can avoid any restrictions.

If the above is doable, when does the actual AFTAP for 2025 needs to be certified or am I wrong that the actual AFTAP has to be certified by 9/30/2025?

Thanks

With the range certification by 9/30, the actual AFTAP needs to be certified by 12/31. Don't even need to certify 100% or higher, the range certification of 80% or higher should be sufficient.

Thank you and I agree based on what I read about end of the plan year. 80% comment noted.