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I am in the midst of an on-cycle FDL request and working with reviewer through his issues. Final issue relates to an original adoption agreement/prototype plan with an original effective date (as noted within provisions of adoption agreement) of 7/1/01. The adoption agreement was signed by the employer/officer, but not dated. IRS is threatening plan with heavy sanction because I cannot find a board resolution or other proof of the date of formal adoption. Any ideas on how to argue that the absence of a signature date beside the signature should not invalidate the adoption of the plan on 7/1/01, when the adoption agreement indicates that is the original effective date? I am grateful for any suggestions - other than looking for a dated document. I have traced the ends of the earth for something to indicate a date of adoption of the plan - and am coming up with nothing. Has anybody had success negotiating with an IRS reviewer that the lack of a date on an original adoption agreement should not invalidate the proper adoption of the plan and render the plan "nonqualified"? I understand the lack of a date on an amendment that has a drop dead execution date per statute is damning, but this was the original plan document and it seems to me that there is some argument that the date typed into the "Effective Date" section of the adoption agreement should constitute the "dated" element that the reviewer is looking for. Thank you in advance for any thoughts.