Retroactive plan amendments that increase benefit accruals
If—
(A)#
an employer amends a stock bonus, pension, profit-sharing, or annuity plan to increase benefits accrued under the plan effective as of any date during the immediately preceding plan year (other than increasing the amount of matching contributions (as defined in subsection (m)(4)(A))),
(B)#
such amendment would not otherwise cause the plan to fail to meet any of the requirements of this subchapter, and
(C)#
such amendment is adopted before the time prescribed by law for filing the return of the employer for the taxable year (including extensions thereof) which includes the date described in subparagraph (A),
the employer may elect to treat such amendment as having been adopted as of the last day of the plan year in which the amendment is effective.