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Four different 401(k) plans for a control group. The plan sponsors have always calculated and deposited their safe harbor match every pay period - since 2012. When the documents were restated for PPA their TPA (not me) did not check the box in the adoption agreements to indicate the safe harbor match was calculated and deposited every pay period - instead they are shown as being calculated and deposited at the end of year. I do not have copies of the SPD or Safe Harbor Notices but I would assume they state the same. There has never been a true-up of the safe harbor match in any of the plans. Their TPA had a new account manager take over all four plans for the 2019 plan year and the plan sponsors have been told that they need to go back to 2017 and provide true-up Safe Harbor Match - this is for a few hundred participants each year so we are talking about $100k or more total. Per the TPA's instruction two of the four plan sponsors sent letters to the affected participants notifying them that they will be receiving an additional Safe Harbor Match due to the error. I don't know why they only went back to 2017 instead of when the document errors were created (2014-2016), but those were the instructions given. My initial thought was to retroactively amend the plan documents to conform to its operations, but I could see 411(d)(6) issues. I believe the IRS has accepted retroactive amendments in similar situations. Has anyone had a similar experience that could share how the error was corrected?

One of my clients is being told that they had been filing each year with their annual 5500 form and SSA form, references Plan Sequence # 001. The problem is that this plan is now terminated and when they went to "electronically" file the SSA, it stated that this plan number was a "duplicate". The reason being is that they have a DC Non=Represented plan, 095650, also references a Plan Sequence #001. The client wants to know if they can retroactoively amend the 401(k) Plan document to state a different Plan Sequence # effective 1/1/12? What is the correction method? and can it be corrected through SCP or VCP?