Match and locations

[S- Milwaukee]

Client with a LDP for match. They sold a few locations during the year. The client considered the sale date to be the late day of employment for those effected ppts, and matched those ppts.

Is this proper treatment to consider the last day of a participating employer's participating in the plan to satisfy the last day provision when that date does not coincide with the documents definition of plan year?

[Mike Preston]

No, if I understand that LDP means "last day provision". Does it mean something else?

[QDROphile]

A timely amendment may be possible to justify the action.