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Question on Orphan Plan


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Have a situation where we have a one person money purchase plan set-up in the 80's. Plan has never been amended. Participant dies leaving behind his wife as beneficiary. Issue is the plan has never been amended and missed a year of RMD's prior to death. Anyone have any experience with a plan with defects that is orphaned? If you correct under VCP, do you update the plan document? Who signs?

Thank you!

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