Retro Amendment - 457(b) Non-Gov't

[Guest lvegas]

I have a situation where a TPA failed to timely inform a surviving spouse of rights under a tax-exempt employer's plan to elect a form of benefit other than the default and to defer commencement of distributions. The benefits have not commmenced, but the period for where elections can be made has expired.

Would a plan amendment to adjust the election timing to permit the spouse to make the elections would be respected by the IRS? Seems if the spouse is permitted to make the election notwithstanding the plan terms, 457(f) would slam down on the plan. Thanks for any thoughts on self-correcting!