Operational Failure - Definition of Compensation

[Guest tlemaster2]

I have a plan that has always used a non-safe harbor definition of compensation. When we converted them to our company and restated their document we defined their compensation as a safe harbor definition of compensation even though this was not what they intended.

Three year have passed and it has jus now been discovered that they have been operating outside of the way we drafted their document. What is the appropriate fix here? If we go back and do a compensation ratio test for the past three years and they pass, is it necessary to file for a retroactive amendment though VCP or can an amendment be done going forward? And if an amendment can be done going forward is it necessary for the employer to do a QNEC for deferral and match that were not made on the excluded compensation pieces for the past three years?