salary deferrals b/f plan doc is signed

[Guest EBer]

An existing profit sharing wants to now include a 401(k) deferrals, but company doesn't get around to executing the amended and restated plan (which now allows the (k) piece) until later in the year (but within the plan year and the corporate fiscal year). Thus, a proper and timely execution of a plan amendment, yet the company began taking EE salary deferrals before the plan was signed. Are these salary deferrals at risk?

Any problems? I think not. But what can you see? Cites, please.

[KJohnson]

You have problems 1.401(k)(a)(3)(ii)--deferrals can only be made after the later of the effective date or the date that the employer acopts the CODA