is VCP necessary for 401(a) 11-g corrective amendment

[AKconsult]

If I am making a corrective amendment for 401(a)(4) within the 9 1/2 month timeframe, must I file with the Service under VCP? It looks like EPCRS is calling this a demographic error, that requires a filing. Or does that only apply if I am past the 9 1/2 month window? Thanks!

[Kevin C]

If you can correct under either the code or regulations, I read Section 6.08 of Rev. Proc. 2008-50 as saying you can't use EPCRS.

.08 Correction under statute or regulations. Generally, none of the correction programs are available to correct failures that can be corrected under the Code and related regulations. For example, as a general rule, a Plan Document Failure that is a disqualifying provision for which the remedial amendment period under § 401(b) has not expired can be corrected under provisions of the Code through retroactive remedial amendment.

[12AX7]

From Rev. Proc. 2008-50, this also exemplifies the same point:

© Demographic Failure. The term "Demographic Failure" means a

failure to satisfy the requirements of § 401(a)(4), 401(a)(26), or 410(b) that is not an

Operational Failure or an Employer Eligibility Failure. The correction of a Demographic

Failure generally requires a corrective amendment to the plan adding more benefits or

increasing existing benefits (cf. § 1.401(a)(4)-11(g)).

[Tom Poje]

you can correct under -11(g) if you are within 9 1/2 months.

once you go past that deadline, then its VCP