Everything I read says the deadline for a calendar year DC plan to adopt 401(a)(9) was December 31, 2003. But -- I have an old DC amendment checklist that indicates January 31, 2004 was the deadline. It was sooooo long ago and I cannot recall why I have that alternative date. I cannot find it on CCH or in the ERISA Outline Book. Perhaps my younger pension self was led astray by some side comment. Does anyone remember this alternative deadline?

1/31/2004 was the drop-dead date for GUST restatements (with payment of an additional $350 user fee, if I remember correctly, and a mandatory application for a favorable determination letter). That extended GUST restatement date included the good-faith EGTRRA amendment (which also included, as part of that, the final 401(a)(9) regulations). At least that's my recollection.

See Rev. Proc. 2003–72. Section 3 specifically deals with 401(a)(9) amendments.