Rev.Proc.2002-35/newly adopted plan

[Guest ksuhre]

Is Rev.Proc.2002-35 available for a new plan adopted in 2000? Service provider just didn't get the determination letter request filed by the Feb.28 deadline. I'm concerned the IRS will find some technical defect or omission in something related to TRA'86, UCA, etc. and say it is ineligible for the cheap fix because it was never "amended" for TRA'86, etc. Any insights would be appreciated.

[davef]

Because the employer adopted the plan within the GUST remedial amendment period, it had until the end of the RAP to get a determination letter. Assuming that 2/28 was the end of the RAP for this plan (i.e., it's not a prototype plan that has an additional period of time to submit), it certainly looks like a GUST non-amender that can be fixed under the Rev. Proc. I don't believe that it needed to get a TRA-86 letter.