In late February, the IRS issued a newsletter that provides that 457(b) plans can self-correct operational defects.  (It had previously so stated in very informal guidance.)  However, the guidance states that the relief does not potentially apply to plan form defects (i.e., failure to timely amend for tax law changes).   IRS says it will possibly grant rulings on operational defects if the sponsor seeks a ruling.  The IRS has reserved the right to decide when it will issue rulings on operational defects.