What is the deadline for the automatic rollover amendment?

Rev. 12/31/05, E-mail Alert 2005-26

IRS Notice 2005-95 (issued on December 2, 2005) coordinates the originally issued guidance deadline with Rev. Proc. 2005-66. It also provides transitional relief. The deadline for the automatic rollover amendment is the latter of:

December 31, 2005, OR

The tax-filing deadline, including extensions, for the plan year that included March 28, 2005. This effectively provides an extension for employers unable to meet the December 31 deadline.