In-Service Dist. SCP-Correction

[Nathan]

We have a plan document that states In-Service distirbitions of ER Profit Sharing dollars are permitted once an employee has reached age 59 1/2. Some how the Employer allowed an In-Service distribution for a participant earlier this year (2009) when they were only age 58. What is the easiest way to correct for this operational failure? I believe they can qualify to use SCP for significant operational failures and correct by plan amendment. Appendix B Section 2.07 of Rev. Proc. 2008-50 has a similar example using Hardship Distribution Failures.

The only part I am having trouble with is under Section 9 (Self Correction of Significant Operational Failures) .03 states "Correctionby Plan Amendment. In order to complete the correction by plan amendment (as permitted under section 4.05), the appropriate determination letter application must be submitted before the end of the plan's applicable remedial amendment period described in Rev. Proc. 2007-44.

If we are using a Prototype document is a Determination letter necessary or can we rely on the option letter received with the Prototype document?