Procedure and Practices document

Current understanding is that for plan corrections there must be a Procedure and Practices document in place.  What resource are practitioners using as an example/sample document? and where is the document available?

We paid for one last year from an ERISA attorney that provided us a notice we could use and the required HPI participant notice.  It's important to note that i believe the Practices and Procedures had to have been in place at the time the deferral was made.   https://www.law.cornell.edu/cfr/text/26/1.414(v)-2

I don't think there is a writing requirement, the policies just need to be "real".  In other words, the plan has to have and follow policies designed to be compliant, but these policies don't have to be written in detail.

If the post is regarding treas. reg. 1.414(v)-2(c)(3), then here’s what the end of section II of the IRS Special Analyses states:

The regulations also contain a recordkeeping requirement that plan administrators maintain written practices and procedures designed to result in real-time compliance with certain requirements of section 414(v)(7)(A).

The EPCRS (which is long overdue for an overhaul in light of SECURE 2.0) requires that practices and procedures be in place in order for the plan to avail itself o the self-corections program under EPCRS. There is no specific requirement for a document, although it would be a good idea to compile one for proof that they exist if the plan were ever to be audited. A lot of machinations of administrative procedures would be based on how the plan's recordkeeper handles certain things. In addition, the plan should consider adopting written policies addressing such things as uncashed checks, missing participants, making sure that RMDs are processed, among a host of other possibilities. For that, it would be best to defer to an experienced ERISA attorney.