Theresa
Oct 26 1999, 02:48 PM
I can't remember when a QNEC has to be made, for instance if a plan year ends 6/30/99, when must the QNEC be made?
Ervin Barham
Oct 27 1999, 07:51 AM
The QNEC must be made no later than the end of the twelve-month period following the close of the plan year to which the contribution relates. Treas Reg. 1.401(k)-1(B)(5)(v).