Can employee deferrals be invested before profit sharing plan is actua

[Guest vrp]

Current plan document for profit sharing. Added 401k feature. Trustees have not signed document. Even though enrollment meetings have been completed and they have submitted deferrals for investment. Must deferrals be returned. Or since the effective date is prior to receipt of deferrals, can they sign document now?

[PMC]

Before elective deferrals can be made to a plan with CODA, the plan, or amendment in this case adding the CODA, needs to be signed. See 1.401(k)-1(a)(3)(ii).

[QDROphile]

Depending on what has been done in preparation for putting the plan into operation, you may have complied with the plan document requirements even though the document you may think of as the plan document has not been signed.