Deadline for Interim Amendments

[Guest EB36]

Does the remedial amendment period for 403(b) plans that's discussed in Notice 2009-89 cover late amendments to bring a plan document into compliance with new law changes that require an amendment (i.e., the equivalent of a missed 401(k) interim amendment to a 401(k) plan)?

For example, if a plan is being maintained pursuant to a written document signed in early 2008 to comply with the final regulations, could that plan be amended after the deadline to adopt an interim amendment for a new law change so long as the amendment is just intended to correct the form of the plan and the plan operationally complied with that law change?

Or, is this the type of circumstance that should be corrected with a VCP Appendix F submission? Anyone tried this?

Would appreciate feedback on this issue.