Amending to exclude union, nonresident, leased - any issue

Looks to me like original plan doc preparer neglected to check off to exclude union, nonresident aliens and leased employees from a plan doc.

Never having seen this, curious if, as part of restatement, such exclusions could be added moving forward.

No such employees have been employed per plan sponsor.

If there are no union or leased EEs then no problem amending them out.

Don't even have to provide SMM as no one is affected.

Just make sure they get a new SPD to give out.

Wouldn't you be able to amend them out even if there were Union, NRA, or Leased ees currently participating?  Leased ees might cause a coverage issue if excluded depending on how many there are.

Amending union people out if they are in there, might violate a CBA.  Be careful before including or excluding them.