ERISA-Bubs Posted August 30, 2012 Posted August 30, 2012 We have a multiemployer plan that used to only cover employees in the union and employees of the union. Treasury regulations provide that these types of plans need not contain Top-Heavy provisions. A couple years back, we opened the plan to others but never added Top-Heavy provisions. Can we retroactively add the Top-Heavy provisions if we're still in the remedial amendment period?
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