Does anyone know where I can find of list of which provisions of 415 can be incorporated by reference or which cannot? I'm hoping for something beyond the guidance in 1.415(a)-1 of the final regs.

Look for the Employee Bebfit Plan Review for October 2008, noted today in the Benefits Link Retirement Newsletter. Just in time and very well done.

Could I have that link please?

steve@thepensionmaven.com

Here it is:

http://www.winston.com/siteFiles/publicati...5Amendments.pdf

I thought the PFEA stuff was thrown on to the EGTRRA deadline, but the article indicates that the deadline for calendar year plans is 12/31/2008. Is my memory hazy?

You might be thinking of pending technical corrections. My memory is that the PFEA deadline has not changed.