Pre-effective plan year.
(3) Pre-effective plan year. For purposes of this section, the pre-effective plan year for a plan is the plan year described in 1.430(a)-1(h)(5) of this chapter. Thus, except for plans with a delayed effective date under paragraph (h)(1)(ii) of this section, the pre-effective plan year for a plan is the last plan year beginning before January 1, 2008.