Determination Letter

[Guest cease]

I am reviewing a 401(k) plan document and noticed that the IRS issued a favorable letter of determination dated 08/06/03. Upon further review, the letter says that this letter cannot be relied on with respect to EGTRRA legislation changes. The plan document that was submitted contained an amendment adopting provisions related to EGTRRA.

Here comes the dumb question. Is the IRS only issuing letters of determination up to EGTRRA, or did something get overlooked during the submission process?

Thanks for any responses.

[Blinky the 3-eyed Fish]

The former.