In-service distributions allowed at age 65 but plan made them at age 60

[taxllm]

In 2008, 2009 and 2010 the plan made in-service distributions when participants were 60, 62 and 63 years of age. The plan allowed for in-service distributions at age 65.

Under EPCRS the in-service distributions can be corrected by asking the participants to return the unauthorized in-service distributions under SCP or under VCP by amending the plan to allow for in-service distributions at an earlier age.

The question is can the plan correct the 2010 distributions only by retroactively amend the plan effective Jan 1, 2010 to provide for in-service distributions at age 60 without going through EPCRS? Any authority?

[Guest Sieve]

Look at EPCRS Section 4.05. That describes the only SCP corrections that are permitted through a plan amendment. Your proposed amendment is not one of them.