Pre-approved plan retroactive effective date

Hello -- A client with a profit-sharing plan adopted a restatement of its pre-approved plan document by the April 30, 2016 deadline but implemented a retroactive effective date (2015). I submitted a VCP application seeking approval of a retroactive effective date.  In addition to the limits on retroactive amendments under Internal Revenue Code Section 401(b) and applicable regulations, the pre-approved document itself states that the effective day must not be earlier than the first day of the Plan Year (here, a calendar year) that the restatement is adopted. I know that the remedial amendment cycle allows retroactive amendments for "disqualifying provisions" but my understanding is that those provisions have their own effective dates, but the plan as whole should still have an effective date as of the year of adoption.

 The VCP agent said that there was no issue because the restatement was adopted by the April 30, 2016 deadline and within the two-year window provided in Announcement 2014-16, but he also could not provide an authority as to the overall retroactive effective date. So I'm not sure I agree, but I don't want to belabor the issue either. I mostly just want some assurance that if there is a subsequent audit of the plan, that agent won't disagree with this agent. 

Does anyone fall on one side or the other as to this analysis? Thanks so much!

Our policy, as advised by our document provider, Fort William, has been to use a restatement date that is the beginning of the year in which the document is signed - with the understanding that there are many provisions sprinkled throughout that have earlier effective dates as specified in the document.

If you, accidentally or on purpose, used an earlier restatement date, I don't think it is a problem, unless you were actually changing something that potentially took away a benefit.  So, if you had a certain allocation formula in the old plan, and have the same allocation formula in the restated plan, the restatement effective date is of no consequence.  I tell my clients "the words are different but the plan is the same."