Missing document

[Dougsbpc]

We have a 2 participant defined benefit client that had a profit sharing and money purchase pension plan. The PSP and MPP were frozen and terminated before the DB started.

Two years ago, the client wanted to distribute benefits from the terminated MPP and PSP. At that time the prototype sponsor did not have a GUST approved document so we requested a determination letter from the IRS. As part of the request, we submitted an "amendment to meet the requirements of GUST for a terminating plan". It took the IRS over 18 months to respond. Even though we provided copies of TRA-86 documents, they want to see all pre-TRA-86 documents. The client cannot find documents going back to 1984 DEFRA/REA.

We have now received GUST/EGTRRA documents from the prototype sponsor. We were thinking about simply giving up on the determination letter request and having the client adopt the new documents. As far as we know, the plans have always been properly administered.

Does anyone disagree with this approach?

Thank you.

[jaemmons]

Was the plan issued a DL for TRA '86? If so, the agent should not be requesting any pre-TRA '86 document verification. This was in the EP Determinations Quality Assurance Bulletin dated July 18, 2001.

You may want to review this and have whomever is listed as having Power of Attorney on the 5310 submission discuss with the review agent.

[david rigby]

If 415 is an issue?