Can an amendment eliminating forced distributions from the plan be made effective 3/28/05, same as the automatic rollover amendments?

If not, then must the plan sponsor adopt the auto rollover amendment effective 3/28/05 and then adopt the no forced distribution amendment effective on signing of amendment.

Plan sponsor has never done any forced distributions even though document language says cash out distributions will be done as soon as is administratively feasible.

Thanks

According to Corbel, yes, the mandatory cash-out provision can be eliminated retroactively to 3/28/05. Corbel cites an IRS Employee Plans News publication.

I have clients who also have not utilized the cash-out provision in their plans. Based on my reading, from a technical standpoint this is a problem.

Dash, when you say there's a problem are you referring to the fact that the plan's terms require cash-outs to be made and the plan has not done so?