Missed the GUST late amender deadline

[Guest erisa15]

We have a volume submitter plan that was amended but not signed and submitted to the IRS by the January 30th deadline. One of the Trustees has been asked to sign the Plan and wants to know what, if any, risks might be there if the Trustee signs the document. Trustee is no longer with the Company but has not been removed or resigned(yet). The Company will need to deal with the issue of failing to adopt the plan on time and could still use EPCRS for this?(yes?)

[WDIK]

I do believe that your scenario qualifies as a "Document Failure" as described in Section 5.01 of Revenue Procedure 2003-44. Pay the appropriate fee and forgiveness is available.

[E as in ERISA]

Is there any chance that they had a board resolution that authorized the amendment prior to the 9/30 deadline? That can often be considered to be the corporate "signature," provided that the document was complete etc. I'm guessing not, but it doesn't hurt to ask sometimes.