Does anyone know the delayed effective date for a collectively bargained union plan regarding benefit restrictions under code section 436? I have a calendar year plan with a union contract that was ratified prior to 8/17/06, and want to determine if I have an 4/1/08 deadline to issue the certification. It appears there is a delayed effective date depending on the date of ratification.

thanks

A Plan year beginning after the earlier of (i) the date on which the pre 8/17/2006 contract expires, or (ii) January 1, 2010.

So if the bargaining agreement expires 3/31/2009 and the plan year is 1/1 - 12/31, would you say the 1/1/2009 valuation should be done using PPA methods?

Would the 3 month AFTAP certification start on 4/1/09 so the cert would be due 7/1/09 or should the AFTAP be certified on 4/1/09?