What is the deadline to amend a defined contribution plan for the PPA Technical corrections aspects of WRERA (elimination of gap period income for excess deferrals; mandatory non-spouse Inherited IRA Rollovers; and remove QDIA requirement for EACA's)?
Is it 12/31/2009 (amendment deadline for PPA) or 12/31/2011 (WRERA Amendment deadline)?
I am hearing conflicting reports.