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So, I just revisited this thread now. It's sort of creepy who I used in my hypothetical back in 2007, isn't it?

kmhaab, I think the short answer to your question, is generally, "Yes, they need to get a distribution," but without knowing specifically what error is being corrected it's impossible to say for sure. You've cited (Section 6.02) just a general correction principle in 2016-51. If, for example, a bunch of folks didn't get some money in an allocation they were supposed to get, then correction requires they all get it, whether they are still employed by the plan sponsor or not.

Yes, pre-approved documents need to be up-to-date when you terminate the plan. If timely interim amendments have been adopted, you may not need an amendment to add new language on termination. Your document provider should be able to assist you. Most, if not all of them will have plan termination packages that include an amendment to terminate the plan, including any needed language changes. Our document provider, ASC, updates their plan termination package each year and during the year as needed.