We have come across a plan that it appears that they did not sign their post EGTRRA amendment for 401(a)(9) by the end of 2003 and the Mandatory Distribution Amendment by the end of 2005. What would they need to do to correct this?

Take a look at Rev. Proc. 2006-27 for how to correct this through the IRS' VCP program.

Dan:

Would you please be more specific, i.e.

The Plan Amendments were not completed.

Or, The Plan Amendments were not signed.

They were completed, but not signed by the trustee.

You mean the trustee cant produce a signed copy that was in some file?

Of course the trustee can't produce a signed amendment, the trustee is not permitted to sign those amendments, only the plan sponsor can sign them.

Also see Revenue Procedure 2007-49, which modified (very slightly) RP 2006-27, Section 11.01, which will likely pertain to your situation.

You're probably talking about a DC plan anyway, but for a DB plan the 401(a)(9) amendment isn't due until they restate for EGTRRA or if earlier, they terminate the plan. Also, if it's a DB plan that does not have lump sum cashout provisions, then I don't think a mandatory rollover amendment is required.

added on edit: Ah, yes - I now see the orginal post is also under the 401(k) section. My message here can be disregarded.