Handling of 1999 restated plan

[Guest amm19]

A 401k plan was restated during the 1999 plan year. The plan was effective prior to 1997. Looking through the notes, it appears the takeover TPA put the plan on their prototype as well as made a change to a plan provision (entry date). For the GUST restatement, how would you handle the effective date? Since some of the technical language is not identical between the 1996 prototype and the 1999 prototype used as well as the entry date provisions amendment, would you use 1-1-99 as the effective date as opposed to the 1-1-97 that is typically used? Or is there a better way to handle this situation? Thanks in advance...