Restarting 401k

[Guest dbvail]

In a moment of delerium our client elected to drop the 401k feature from his profit sharing plan. This was in Nov 2004. All accounts stayed in plan. Now seeing the error of his ways he asks that the provision be added to the plan effective Nov 2005 so he can defer some money this year, ADP tests permitting.

As the 401k piece was effectively terminated, then I assume the 1 year restriction is in play. But as the money was not distributed did the clock ever start? Can he ever re-add the feature? Or am I having a late Friday moment? Thanks for any thoughts.

[saabraa]

I don't see anything to prevent adding the 401k.