457(b) non-amender

[Guest Statler]

If a nonprofit top-hat 457(b) fails to amend for new legislation (i.e. HEART Act) is there a correction method? It looks like submitting to the IRS outside of EPCRS using EPCRS correction methods is only open to govt plans. What are the consequences of the 457(b) top-hat plan falling out of compliance. Become a 457(f) plan? Would it be all assets or just those contributed while out of compliance?

Thanks

[30Rock]

Are there any required amendments?