1998 Efrfective New Plan "Interim" Plan Document (No DL), re

[lkpittman]

Client adopted individually designed plan effective 1/1/98 and executed a document that was drafted and executed at that time to include applicable GUST provisions. No DL was requested. Last year, the plan was restated to use "new and improved" (finally after the guidance, etc.) plan document for submission and both plans (the "interim" plan and the final plan, retro to 1/1/98 for GUST provisions, were submitted for DL. Now IRS is asking for amendments to the initial plan document, even though the issues are "corrected" under the newer document. For example, regarding HCE determination and election for "top paid group," the first document didn't state how the plan was operating--the language states that "if employer elects . . .". However, the second document does state that no elections have been made to apply top paid group for any year. I don't think that amendment is necessary to the initial document. Any thoughts?