IRS Requested EGTRRA Amendment for Terminating Plan

[chris]

Client's PSP was terminated on September 30, 2002 and submitted to the IRS via Form 5310 shortly thereafter. IRS has now requested additional information including the "EGTRRA Amendment since the plan is terminating in 2002." Two questions: 1) Isn't the EGTRRA Amendment only required in order to take advantage of the new limits (annual addition, comp limit...)? 2) If no EGTRRA Amendment had been adopted prior to 12/31/02, will the fact that the IRS is requesting it pursuant to the plan termination have an effect on that deadline? No contribution will be made for the 2002 plan year. Also, I'm going to take a look at the current EGTRRA Amendment text to see if there are any changes that are required to be adopted..... Thanks for your help.