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k man
Seems like a fairly easy question but i cant find the answer...what is the deadline for discretionary plan amendments? is it the last day of the plan year or is it the deadline for filing tax returns?
BobatING
According to Rev. Procs 2005-66 and 2007-44, it is the last day of the plan year.
The interim or required amendments have the tax filign deadline as their time frame.

Hope this helps.

Bob
k man
it confirms my view... i did see 2005-66 but thought it applied only to amendments made within the remedial amendment period.
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