missed deferral opportunity... for really small amounts

[AlbanyConsultant]

I've got a plan that was brought to me to fix.  The financial advisor (!!) accidentally wrote the plan with immediate eligibility... figuring that the statutory exclusion would 'override' that and keep out all of the employees who work 5-10 hours per week.  Sigh.  There are other problems, too, so I'm recommending that they terminate the plan and we start over (keeping in mind successor plan rules, of course).

As I'm calculating missed deferral opportunities, many of the affected participants are getting total corrections of ~$20.  They don't have accounts in the plan (of course), so when we get them set up they're going to request a distribution (many are also terminated), and they won't see that money, as it will all go to pay plan distribution fees.

I know that EPCRS 6.05 has language about not correcting small amounts, but I don't know if that is applicable here.  I was hoping to do something like split the total correction amongst the affected employees who are above the distribution fee limit... and tell the others that their correction is below the plan's distribution fee threshold so they don't get anything.

Is this OK?  Are there other possible remedies?  Thanks.