I couldn't find this question in search, so I'm asking it here...

I have a plan that has been using a different match allocation formula since they signed their reinstated doc in 2005. It is their intention to match the way they had been, so the document is wrong.

Can I just retroactively amend the doc to correct the match allocation the way they have been operating?

This doesn't quite fall under Rev poc 2006-27 appendix B, section 2.07, failures that can be corrected by plan document.
So maybe I don't need to go through SCP????

Thanks in advance for your comments!

According to Section 4.05 of the current EPCRS (Rev. Proc. 2008-50) you must correct under VCP, since SCP is not available for this kind of amendment. And, you'll also have to obtain a favorable letter (Section 6.05).

I was afraid of that! Thanks!