return due date (a) In general Paragraph (1) of section 430(j) of the Internal Revenue Code of 1986 is amended by striking 8 1/2 and inserting 9 1/2 . (b) Effective date The amendment made by this section shall apply to payments made after the date of enactment of this Act. 404. Clarification of the role of the Participant and Plan Sponsor Advocate Section 4004 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1304 ) is amended— (1) in subsection (b)— (A) in paragraph (1), by striking a liaison and inserting an independent liaison