Favorable Letter Requirement of EPCRS

[chris]

Client has discovered operational defects in 401(k) plan with respect to the last three or four years. Client wants to fix the defects. It appears that client amended and restated its plan by adopting a volume submitter document sponsored by a pension administration firm in 1998. That firm has since gone out of business. Client can only find its adoption agreement and no copy of the actual plan document or the accompanying IRS letter. Can client amend and restate by adopting a new volume submitter document and then submit the plan for correction of the operational defects under the new letter??? Contacts with the attorney handling the dissolution of the pension administration firm with respect to plan doc/ letter/ etc.. have been unsuccessful.