Changing the Plan Termination Date

A Plan handed out the NOIT 60 days prior to the proposed termination date. Assume they did not sign the plan termination amendment within that 60 days. But they do sign it within the 90 days. Can they distribute a revised NOIT with the new termination date, and still rely on the date the original NOIT was sent out? Or does the 60 day clock re-start on the day they hand out a revised NOIT with the new termination date?

emmetttrudy, was the plan already frozen? I think the necessity of the amendment is to freeze accruals. I'm not sure not having adopted a "termination" amendment as you put it matters, except for the accrual/204(h) issue.