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  1. Below Ground
    I have been asked to look into a situation where a Plan Sponsor did absolutely nothing regarding compliance since adopting the Plan in 1994. While I anticipate operational defects, my first concern is toward plan documentation. My understanding is that the filing under the "Non-Amender Program" requires document updates for every required restatement that was not done. My question is what document restatements would be needed for a Standardized Prototype which has an Opinion Letter dated 7/9/1991. I do not have access to the Basic Document or any updates to the Basic Document. Just a 2 page Adoption Agreement and the Opinion Letter. Any suggestions on what needs to be done are greatly appreciated.
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