The PPA plan amendment deadline is the last day of the plan year beginning on or after 1/1/09. What about for discretionary PPA plan amendments? Must they be made in accordance with the general remedial amendment period schedule?

Discretionary amendments must generally be made prospectively, or retroactively only to be the beginning of the plan year in which the amendment is adopted. The leeway of time given for making amendments mandated by new legislation, like PPA '06, does not apply to discretionary amendments to take advantage of new design opportunities presented by the new legislation. I noted nothing in PPA '06 that would alter this general scheme.