Discrepancy between comp in plan document and operation

[Flyboyjohn]

All too common situation of definition of compensation in plan document not being applied operationally.

Has anybody had any success in getting the good folks at EPCRS to accept a retroactive document correction?

[Belgarath]

Yes. But, if you had a retroactive amendment that ended up somehow benefiting mostly HC's, then I don't know that it would necessarily be viewed favorably...

Have only had a couple of these, but IRS has been reasonable. Good documentation will be necessary.

[ESOP Guy]

It really helps to show either consistency of the comp that was used and/or if an old document had the definition that was being used. 

You can then frame the proposed amendment correction as fixing an error and the comp used was always the intended comp definition.