Rectifying Overlooked 2-Year's Service Requirement

[Guest halka]

Ouch..... Auditor discovered that when Plan was restated for GUST, the restatement inadvertently did not include the original 2 Yrs service eligibility requirement. Administration of plan and SPD continued as though 2 yr eligibility was in place. Problem can be solved by either

(a) make-up contributions for those who actually were not intended to be covered and did not think they were...

(b) going through VCP and hoping for forgiveness

Is there another simpler, cheaper, faster, safe solution?? THANKS