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@Bri is correct in pointing to the plan documents - adoption agreement and basic plan document - as a starting point. Conceivably, an amendment that says the spouse is eligible immediately could be simpler approach. This does assume that the spouse has earned income from the company. Be very careful as the employment of a common law employees can become a minefield for owner-only plans (OOPs!) For example: Some pre-approved OOPs documents have provisions that say as on the date there is an eligible common law employee, all contributions to the OOPs stop immediately on that day and the company needs to adopt a traditional plan to provide for any contributions to anyone after that date. If the common law employee becomes eligible to defer as a Long Term Part Time Employee, then the plan will no longer be an OOP.

Document will specify if non-owners are defined as an entire excluded class. Maybe not the adoption agreement, but the basic plan document. Not unreasonable for a marketed "solo plan" to have such language, under the category of allowing time to address document issues like this before a new hire can get immediately swept in.

Unlike some recent years’ tax laws for which CCH/Wolters Kluwer decided against publishing a “Law, Explanation & Analysis” book, they published this on the “One Big Beautiful Bill Act”. In it, I see nothing about a remedial-amendment grace. A “written plan” for an employer’s dependent care assistance program might have expressed a limit not as a dollar amount but rather by reference to Internal Revenue Code § 129(a)(2)(A). If so, there might be no need to edit the written plan. But if some change is needed, how long does it take? Two-tenths of an hour? (One to write the amendment or edit the restatement, and another one-tenth to email it to the client.) If a service provider does § 129 plan documents for dozens, hundreds, or thousands of clients, might one use software to send the change quickly? Further, some employers treat a written explanation given to employees as also the “written plan” § 129 calls for. If an employer’s plan will provide or allow $7,500 for 2026, the employer will want to tell its employees that good news. Some communicated this in open-enrollment materials.