Just noticed this thread and find the subject matter interesting. Certainly some of the answers are interesting.
But what is more interesting than all the above, is that it is fundamental to ensure that your aircraft is in trim - in ANY phase of it's flight.
But for landing it must be correctly trimmed, and I would always expect to have it 'finalised' by 200' or thereabouts. But........it is still possible that further trim might be required down to around 100'. Trim cannot, however, be ignored. It must be adjusted, and there NO rules to say that it should not be adjusted at ANY time.