What is the actual due date for a sponsor to sign the Board Resolution terminating a DB plan?

Assume the plan was previously frozen, and all participant notices where prepared and distributed on a timely basis. Can they sign it anytime before the designated date of plan termination?

Any input is appreciated.

Board resolution terminating a DB plan can be adopted any length of time before the termination date. If the plan is PBGC-covered, just make sure there's sufficient time after the adoption of the resolution and before the date of plan termination to distribute the Notice of Intent to Terminate (60-90 days prior to proposed date of termination).

Thanks!

That's what I thought, but I just couldn't find anything to back it up. The sponsor did distribute notices on a timely basis, but they just forget to sign the formal resolution until right before the proposed termination date.

If covered by the PBGC, some guidnace on events and timing can be found here:
http://www.pbgc.gov/docs/500_instructions.pdf