entered early by mistake

Plan has 3% SH.  401k eligibility is 3 months, PS & SH is one year.

Employee starts to defer early by mistake but terminates before year end, so no TH.  Did not satisfy the 1 yr requirement for ER contributions.

We amend the plan to let the employee in.  What are we letting her into?  Just the 401k is ok?

Fear is we need to let into SH also.  I don't think so but wondering if I am wrong.

Thank you

You're right.  You should only amend the plan to allow the employee into deferrals only.  You must ensure you draft the provision correctly to reflect the early entry for deferrals.  I'm assuming this is done under a self correction process outlined in EPCRS.

Good Luck!