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We just took over a profit sharing plan (no deferrals). The last plan document they have was signed in 1994. However they did send me an EGTRRA amendment signed in 2001 and a determination letter in the name of the plan dated May 2002.

We need some guidance on how to get this plan in compliance. It's my understanding we can submit to VCP - I found a kit on the IRS website but wasn't sure exactly what to send to them.

Am I correct in assuming since the plan has a determination letter dated May 2002 in the plans name I wouldn't have to submit any plan documents before this date?

The documents we would send in to the VCP would include (note: we use sungard vs pre-approved plans):

1. The 2002 Determination letter

2. Automatic Rollover Amend (adopted currently)

3. The 415 Amendment (adopted currently)

4. PPA Amendment (adopted currently)

5. The EGTRRA Plan Document (adopted currently)

6. HEART/WRERA Amendment (adopted currently)

The company has less than 20 EEs so I believe the VCP fee is $750 but we are trying to figure out if that includes the missing amendments?

Any responses are appreciated!

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Did the original DL include the EGTRRA good-faith and 401(a)9 provisions?

Yes the DL states that it is applicable for the amendment executed December 4, 2001. This amendment include the EGTRRA good faith and 401(a)(9) provision - however the 401(a)(9) amendment is for code section 401(a)(9) that were proposed on January 17, 2001.

I was just starting out in the industry during the GUST submission period and I'm not an expert in this at all--- but I remember there was a 401(a)(9) amendment in accordance with Rev Proc 2002-29. that had to be signed by the end of 2003.

Do you believe we would have to include the 401(a)(9) amendment for 2002-29 as well?

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Do you believe we would have to include the 401(a)(9) amendment for 2002-29 as well?

i think so.

FYI - spoke to someone at sungard they said just to send in the EGTRRA restatement and all following amendments (415,PPA, HEART, WRERA). They said all the previous amends are part of the restatement so there is no need to send them in with the VCP submission. However it all depends on the agent but that is where we should start. Thanks for your response!

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Rev. Proc. 2013-12 refers you to Notice 2004-84, which has the 2004 cumulative list that applied for the EGTRRA round of pre-approved DC documents. A comparison of that list to the document will show you what amendments were missed.


IF the EGTRRA restatement has all the needed language with the appropriate retroactive effective dates, it should work. For the nonamender filings I've done, I sent all the amendments and restatements that would have been done if we had maintained their document.

Sungard had an article the other day that mentions the IRS position that an old missed amendment forever taints the plan, unless it is corrected under VCP or audit CAP.


Also keep in mind that a VCP filing only covers the amendments submitted with the filing. They don't look for other missed amendments when they process the filing.

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