Sec. 205. Plan adopted by filing due date for year may be treated as in effect as of close of year
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Section 401(b), as amended by section 211 of this Act, is amended by adding at the end the following: If an employer adopts a stock bonus, pension, profit-sharing, or annuity plan after the close of a taxable year but before the time prescribed by law for filing the return of the employer for the taxable year (including extensions thereof), the employer may elect to treat the plan as having been adopted as of the last day of the taxable year. . The amendments made by this section shall apply to plans adopted for taxable years beginning after December 31, 2013.