No restated adoption agreement

[Guest LoloV]

I requested a copy of the restated adoption agreement (Nonstandardized prototype) for a plan that is terminating and was told it has not been done. As I don't prepare adoption agreements, I am unsure of what needs to be done at this point. I am assuming there is a problem since the deadline to restate for GUST/EGTRRA has passed. I would appreciate any input. Thank you in advance.

[WDIK]

See Revenue Procedure 2003-44.

Some prior threads may also be of assistance.

http://benefitslink.com/boards/index.php?showtopic=23348

http://benefitslink.com/boards/index.php?showtopic=23243

[Guest LoloV]

Thanks!