Blinky the 3-eyed Fish
Sep 23 2002, 10:51 AM
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
Sep 23 2002, 11:07 AM
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.