EGTRRA restatement

[K2retire]

Large non-profit selected a corporate trustee for their 401(k) plan at a time when the plan was bundled with the trustee's record keeping and compliance services. In 2008, they unbundled it, moving to a different TPA, but retaining the record keeping services of this provider. In early 2010 the restated document, drafted by the new TPA, was signed by the plan sponsor and sent to the trustee for signature.

Fast forward to this year. Plan sponsor decides to amend the plan, signs the amendment and forwards that to the trustee to sign. At that point it is discovered that the trustee never signed the restated document due to objections to some of the language. Both the TPA and the record keeper have had changes in personnel, making it difficult to determine exactly what happened (or didn't) in 2010. I work for the TPA and have been able to locate the message sending the document to the trustee, but nothing after that.

Can a restated document that was signed by the employer but never signed by the trustee be considered a timely restatement? Are there any possibilities for a self-correction at this point?

[Kevin C]

The document provider for the document used for the restatement would be in the best position to answer your question. If that isn't an option, I would look for the document provisions about who can adopt and who can amend the document.