Early Inclusion Amendment

[Misty]

When drafting the Corrective Amendment for early inclusion, it is required to add the Participants specifics; DOB, DOH and date they were let into the plan ? Or can I just add the Year into which they were let in early? For example;

WHEREAS, as provided in IRS Revenue Procedure, 2021-30, the Employee Plans Compliance Resolution System (EPCRS) allows correction of Early Inclusion of an Otherwise Eligible Employee Failure through the Plan Amendment Correction Method;

 NOW THEREFORE BE IT RESOLVED, the Plan is hereby amended under the above Revenue Procedures for the 2021 Plan Year, as follows:

 The Plan is amended under the above Revenue Procedures for the 2021 Plan Year, to permit Participant Name to participate prior to the satisfaction of the Plan’s eligibility requirements.

[Bill Presson]

I think it matters depending on whether they are intended to be in the plan for the whole or part year. We typically include the "entry" date since that will correspond to when the employer allowed them to defer (for example) and we want that part to be clear.

[EBECatty]

As Bill notes, I have most often seen the participant's name, an acknowledgement that they entered the plan too early under the regular eligibility rules, and a specific date of entry (but not DOB, DOH, etc.).