jy12443

Our 401(k) plan just received a consent order from the state probate court ordering the reformation of a deceased participant's beneficiary designation from the estate to the trusts of the participant's three children. I've seen PLRs on this topic (e.g., 201628005) with respect to IRA's - and the IRS has said no to reformation, but in the context of Section 401(a)(9). Has anyone come across this? And, if so, how did you proceed?