Just looking for thoughts on the matter. In particular, with regards to the possible anticutback issues?

I am only amending 415 issues for Cycle B Plans, as required by the 2007 cumulative list

At the Los Angeles Benefits Conference, it was "highly recommended" by government representatives that the 415 amendments be adopted prior to any participant satisfying the accrual requirements for the 2008 plan year to avoid anti-cut back issues.

We did our calendar year Safe Harbor plans by 12/31/2007. The rest we plan to do by December 31, 2008.