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Effen
QUOTE
432(b)(1) ENDANGERED STATUS. --A multiemployer plan is in endangered status for a plan year if, as determined by the plan actuary under paragraph (3), the plan is not in critical status for the plan year and, as of the beginning of the plan year, either --

432(b)(1)(A) the plan's funded percentage for such plan year is less than 80 percent, or

432(b)(1)(B) the plan has an accumulated funding deficiency for such plan year, or is projected to have such an accumulated funding deficiency for any of the 6 succeeding plan years, taking into account any extension of amortization periods under section 431(d).


If my valuation date is 8/1/2008. The Plan has a credit balance as of 7/30/08.

What is considered "such plan year"? 8/1/2008-7/30/09 so that the succeeding 6 would be through 7/30/2015 or do they mean as of 7/30/08 so the succeeding 6 would be through 7/30/2014?

If my plan is projected to have a credit balance on 8/1/2014, but will have a deficiency by 7/30/2015, am I endangered?
Effen
FWIW, most people I have talked to say that the current year is "such plan year" and therefore in order not to be endangered for 2008, this plan can not have a projected deficiency before 7/30/2015.
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