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Wholly owned sub started taking 401k contributions for remittance starting in 2015. Am I correct that this could be considered a discretionary amendment that can be signed by the end of the plan year (12/31/15)?

If anyone has something on point, such an ASPPA Q&A, that would be awesome...

It seems to me like this is one of the grayest areas I can think of. Is it even an amendment? I say yes because it is expanding the scope of eligible employees. No different than amending to include Division A in the Plan.

Austin Powers, CPA, QPA, ERPA

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