Excerpt: Even with the ... restrictions applicable to prototype plans, most employers should be able to fit their existing plan design on the EGTRAA prototype. If they cannot do so, they must either modify their design or restate on a volume submitter of individually designed plan. The IRS informally has indicated that it will permit EGTRRA prototype subscribers to switch to volume submitter sponsorship. However, at the present time, we do not have any details about the process, timing or possible cost for switching.  MORE >>