Ineligible 401k employer - VCP to 401a?

[beartd]

I have a governmental employer who has a 401k plan.  Has anyone successfully used EPCRS to ask the IRS to allow a conversion from a 401k to a 401(a) Plan? I am hopeful that the IRS wont disqualify the plan and will work with us to get the plan type corrected.  I plan on submitting an anonymous VCP application asking for them to allow a retroactive amendment to change the plan type from 401k to 401(a) but am open to suggestions. 

 

[John Feldt ERPA CPC QPA]

Depending on the facts and contribution types in the plan, perhaps they would agree with a conversion a 457(b) for the deferral portion of the plan and to a 401(a) for the employer contributions. Or better yet, was the plan adopted and in effect before May 6, 1986?