Rollovers in Plan

Back in 2008 a pension plan was terminated and some of the participants elected to rollover their balance to the 401(k) Plan.    Now in 2018, a participant wants to rollover their prior 401(k) plan to this plan and it is realized that the plan does not allow for rollovers.   

Is it as simple as amending  the plan now to allow for rollovers, or how do we fix those rollovers from 2008?  

Well, you can always amend the plan to allow for rollovers on a prospective basis.  You'd have to determine if the rollovers made 10 years ago was, indeed, an operational failure and decide the appropriate course of action after making that determination.

You should ensure that these were rollovers as opposed to plan to plan transfers back in 2008.  This was be part of your determination as to whether there was an operational failure back then.

Good Luck!

But if they were plan to plan transfers, (1) document would also need to allow and (2) more disturbingly, those transfers would have protected forms of payment - i.e., QJSA requirements.

...and also no 1099's would have been generated...

Chippy, if your facts are as stated and as I understand them, I think that the only way to fix officially is to go into VCP and request retroactive amendment to 2008 as correction. You should get it.