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Found 1 result

  1. kmhaab
    Must an individually designed profit sharing and 401(k) plan be restated according to the 5 year cycle, if there are no amendments needed? The plan was amended and restated in 2010 and incorporated all of the required PPA, Heart, EGGTRA, etc. amendments. It's already compliant with Windsor and upon a quick review of the cumulative list of changes in qualification requirements it appears to be compliant. However, under the rules re: the remedial cycle in effect at the time the plan should have been restated in 2015 and the plan should have filed for a determination letter. My interpretation is that the only error was a failure to apply for a determination letter in 2015. Is this considered a "nonamender" failure if there are no amendments that were failed to be adopted? Does the plan need to correct through VCP, or simply file for a determination letter at this time? Any guidance would be appreciated.
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