Currently, what are the timing requirements for filing a form 5300 and form 5309? Assuming you want to obtain a determination, how long do you have? Is it 90 days after the START of the year in which the plan is adotpted? Is it 90 days after EXECUTION of the documents? Is it 90 days after the END of the year in which it is adopted? Or, is the time period for obtaining a Deterination suspended temporarilly so that you can continue waiting? Please give a citation to support your answer.

Under IRC Section 401(B) and the regulations thereunder, an Application for Determination should be filed by the due date (including any extension) for filing the plan sponsor's federal income tax return for the taxable year in which the plan is first adopted or for which any amendment is intended to be applicable. In some situations, tax legislation (which affects the applicable qualification requirements) or IRS regulations relating thereto will provide for a later date for amending plans and/or filing Applications for Determination.