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APRSC


Guest Gibson

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Posted

2 questions:

(1) With respect to APRSC's favorable letter requirement, can a plan sponsor that wishes to correct an ADP violation under APRSC claim that it has a favorable letter if the Prototype Plan Sponsor has an Opinion letter?

(2) Plan sponsor has a 1997 ADP test failure, makes corrective distributions within the appropriate period, but in 1999, based on revised figures, discovers that it has not fully corrected the error. Plan sponsor filed a 5330 to report the excess contributions based on the original tests. Can we now file an amended 5330 to report the additional excess contributions without paying any penalties? We are past the due date for filing for a 1997 failure.

Thanks.

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