kmhaab Posted December 28, 2018 Posted December 28, 2018 403(b) plan sponsor identified errors in adoption agreement dating back to 2014 resulting in differences between the operation of the plan and the document. We plan to submit a VCP proposing a retroactive amendment to the plan. Question is this - should plan sponsor adopt an amendment NOW (by 12/31) to make these changes for the 2018 plan year and file the VCP for 2014 - 2017, or wait and include 2018 in the proposed amendment submitted in the VCP?
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