Operational Defect

[oldman]

In addition to the annual matching contribution made on behalf of employees contributing to the employer's 457 plan, a governmental 401 plan provided for a one-time employer non-elective contribution for the 2004 plan year. The plan was restated effective 1-1-2009 and continued to provide only for employer matching contributions. However, following the 2004 plan year, the employer continued to make non-elective contributions and wishes to make this a permanent feature. To remedy this operational defect, should the employer submit through VCP a retroactive amendment effective 1-1-2004 for the inclusion of the non-elective contribution?