Corrective Amendment - Safe Harbor

[MGOAdmin]

Are corrective amendments permited with a safe harbor plan?

I know you can't amend a safe harbor plan (expecially after year end) but what if you have a situation where you need to - does that take you out of safe harbor?

[Tom Poje]

Q and A #39 ASPAA 2012 Conference

A safe harbor 401(k) plan fails the §410(b) coverage with
respect to its profit sharing plan component. Within 9-1/2
months after the close of the plan year, the employer
adopts a corrective amendment, pursuant to Treas. Reg.
§1.401(a)(4)-11(g). Does this amendment cause the
401(k) component to lose its safe harbor for the plan year
in which the corrective amendment is adopted?
Proposed Response
No. Regardless of the position taken by the IRS with
respect to amendments made to a safe harbor 401(k)
plan, an implied exception exists for any
amendments that are necessary to correct a violation
of the nondiscrimination testing rules, which is a
fundamental requirement for a qualified plan.
IRS Response
The IRS agrees with the proposed answer.

[MGOAdmin]

That's what i thought but I wasn't sure.

Thanks!