Do amended and restated Custodial/Trust Agreements and Disclosure Statements have to be mailed to existing accountholders under Rev. Proc. 2002-10? If so, assuming the Model IRS custodial/trust agreement is used (the documents for new business need to be revised by 10/1/02), when do the documents have to be mailed to clients who established accounts prior to 10/1/02? Cites would be helpful.