Provision "integral" to one covered by Remdial Amendment?

[Casey]

Remedial Amendment Period.

Q: The regulations under Code section 401(B) state that the remedial amendment period applies to a plan provision, designated by the Commissioner, as a disqualifying provision, that is "integral to a qualification requirement" of the Code which has changed.

How much latitude does that give the employer?

For example, would the law change that requires 401(k) deferrals to be included in the definition of 415 compensation allow other retroactive amendments to the definition of compensation? {e.g. to change from a definition of compesnation permitted under section 415 to another)

Thanks, Casey

[Alf]

The key to this approach is that the plan provision first has to be a disqualifying defect (unless my memory is wrong). Then the disqualifying defect must be integral, doesn't it? If you had a 415 definition of comp that is no longer permitted under the code, you should be able to change to another definition. There is no authority I can think of for this position, except that if all of the requirements for retroactive amendments under 401(B) are met, it isn't prohibited.