This particular Plan was frozen effective 1/1/2008. The amendment to do so was adopted in May 2008 before anyone hit 1,000 hours. They would like to unfreeze the Plan effective 1/1/2008. With 412(d) they can still do this by 3/15/2009, correct? I just wanted to make sure before we went ahead and unforze the PLan for 2008. The effective date of the unfreeze would be 1/1/2008 and adoption date of the amendment would be today. THis is just a 1 person plan so no worries baout notice requirements.

Yes, you can still do it through 3/15/09 as you state.