Early Inclusion of Otherwise Eligible Employees

[LIBERTYKID]

401(k) plan set forth on prototype permitted new participants to enter the plan prior to the plan's entry date, perhaps one to two months early. EPCRS permits the plan to be amended to permit the early inclusion of such employees. Is a determination letter required at the time of the EPCRS filing? And if yes, what is the fee?

[John Feldt ERPA CPC QPA]

No. Having an opinion letter covers you.