Can I correct inclusion of employees who did not meet 1 year eligiblity

[jkharvey]

I find an EPCRS correction using a retroactive amendment if a plan allows a person to make elective deferrals before they have met the service requirement. I'd rather correct by refunding. Is it permissible to do this?

[DMcGovern]

I would start by checking the plan document. Some docs provide a method for self correcting this problem. If it does, then you would have to follow that method.