GUST Deadline Missed (tricky, time is short) -- Solutions?

[Guest Plan the Man]

In 1998 and 1999, the company used prior-year ACP and ADP testing. In all other years (before and after 1998 and 1999) it used current-year. The plan (Savings and Investment) was amended prior to the GUST Feb 2002 deadline to say "Such testing shall utitilize the current year testing method as such term is defined in IRS Notice 98-1." The tricky part is that the fact that the company used prior year testing for 1998 and 1999 (we had assumed they had used current-year) was not discovered until recently, after the final GUST deadline.

What procedure should be used to correct this problem (i.e. include the fact that the plan used prior-year in 1998 and 1999)? Is there a remedy under Rev Proc. 2001-17? What would be the remedy under Rev. Proc. 2002-47? It is very important that we get this resolved before July 21st, as that is when Rev. Proc. 2002-47 goes into effect and possible remedies under 2001-17 could be altered. We greatly appreciate your help with this matter!

[jaemmons]

What type of document are they using (i.e.-proto, VS, IDP..)?

[Guest Plan the Man]

It's IDP, any more advice? Thanks.