Scrivener's errors

[Guest Sieve]

Does anyone know if the IRS recently has issued any comments/pronouncements regarding its willingness to accept scrivener's errors?

I know that the general topic of what to do about scrivener's errors is being discussed within the Service, but I don't know whether or not anything has been issued yet.

[Guest Brian Theismann]

Does anyone know if the IRS recently has issued any comments/pronouncements regarding its willingness to accept scrivener's errors?

After Cross v. Bragg, I cannot imagine the IRS accepting the reformation of a plan under the Scrivener's Error theory without going to court, and I cannot imagine a court accepting such an argument except in the most unlikely of cases.

The court ruled that only courts can reform a plan under that legal concept, and that they should only do so if all parties to the plan intended that the erroneous terms not be used. In the context of 401(a) plans, how could those circumstances ever arise?

http://pacer.ca4.uscourts.gov/opinion.pdf/071699.U.pdf