Anyone know if new IRC 430 has a corollary to 412©(8) that would allow a plan to adopt an amendment within 2.5 mos after plan year end and use it in minimum funding ?

New 412(d)(2)?

Here's a thread that may address your question - see particularly the last post.

http://benefitslink.com/boards/index.php?s...mp;#entry150361

I can see SoCal's point on the link your provided that in 2008 we're stuck with benefits accrued by 12/31 for funding (calendar year plan), since 2008 funding is a unit credit funding approach, but I was thinking more on situations where they "might" want to increase the benefits after the year (e.g., by 3/1/09) could they take that into account for the minimum funding ? Of course the new maximum deduction rules appear to generous so maybe under these new rules we won't need the increase in the MFSA, but still wanted to check out if it's even an option (for example new amendment increases in past 2 years for HCEs can't be counted for the max deduction override, but if it's included in the minimum even though adopted after the plan year end (within 2.5 mos), that could help in certain situations).