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BenefitsLink Message Boards > Retirement Plans > Defined Benefit Plans, Including Cash Balance
Blinky the 3-eyed Fish
Does anyone know if there are any provisions that would preclude a defined benefit plan from having two short plan years in a row?
Blinky the 3-eyed Fish
I think I found my answer in Rev Proc 87-27, which states that automatic approval for plan subject to 412 is not available if a change in plan year has been made in any of the preceding four plan years.
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