2002 client adopts a plan specifying Leased employees are ineligible. But all r&f employees are leased. And client has always ignored this plan provision and let all employees defer immediately.

How to correct this?

If you kick them out 410b fails. So you add them back and give a Qnec?

I am thinking that a VCP filing requesting permission to remove the exclusion back to day one is only clean solution.

Any ideas?

Thank you