I have a plan that currently has compensation defined as W-2 Compensation. They wanted to make the change to Section 415 "safe harbor" compensation, but when can I make the amendment for?

If I did it today, could it be done for the 2008 Plan Year or does it have to be for 2009?

Thanks for your help!

Not necessarily either. Can't change for calendar year 2008, because it is a voluntary amendment which must be made by year-end. Can't make a change for 2009 if the revision will reduce amounts already accrued for 2009, unless it is prospective only.