One section of the document provides: An Employee must have completed 6 months of Service with the Employer prior to an Entry Date. Another section provides: An Employee will enter the Plan on the first Entry Date on or after the date the Employee satisfies the eligibility requirements set forth above. These provisions only conflict for an employee who satisfies the eligibility requirements on an Entry Date (the first provision would make the employee wait until the following Entry Date while the second provision would not). Can this be fixed by amending the plan so that the sections no longer conflict? Does it matter which section is amended? Should an IRS correction program be used, and if so, which one? Thank you.

Has anyone been affected? I would just amend the plan to correct the discrepancy. Of course, make sure that the amendment is consistent with how these provisions have been administered.

I don't see how this provion could be submitted in one of the EPCRS programs. If it has come up, can you say that the plan has not been administered in accordance with the document if the document has provisions going both ways?

I have tried and I hace had others try and we can't see the discrepancy.