Scrivener's Error

[Randy Watson]

I know that there are several cases out there where scrivener's error was used as a defense to ERISA claims for benefits. I have yet to see a case or other guidance where scrivener's error was raised in the context of correcting plan qualification failures. Does anyone know of any?

Maybe I'm wrong, but it seems like the traditional doctrine of scrivener's error does not have a place in the context of qualified plans when plan document failures can be corrected under EPCRS. Any thoughts?

[WDIK]

http://benefitslink.com/boards/index.php?s...mp;#entry110153

[SoCalActuary]

I saw a plan where the TPA updated the document for TRA 86, badly.

They reversed the actuarial assumptions for pre & post retirement interest.

Once it was reviewed in more detail, about 4 years later, a retroactive amendment was

written by the TPA back to the original date.

Fortunately, no distributions occurred, so no benefits were actually miscalculated.

But this was clearly a scrivner's error.

Later this plan was submitted to the IRS, and they made no issue of the corrective amendment.