SECTION 4. DEADLINE FOR

REQUESTING AN EXTENSION OF THE AMORTIZATION PERIOD

All extension requests should be submitted by the last day of the plan year for which the extension is intended to take effect. The Service will consider applications for extensions submitted after this date only upon a showing of good cause. In seeking an extension of an amortization period with respect to a plan year which has not yet ended, the applicant may have difficulty in furnishing sufficient current evidence in support of the request. For this reason, it is generally advised that a request not be submitted earlier than 180 days prior to the end of the plan year for which the extension is requested.