Updating for GUST at this late date

[K-t-F]

I received an email from a plan sponsor who wanted to update his/her plan for GUST.... missed the deadline and didnt do anything to date. This can be done through voluntary compliance.... Anyone want to share thier experience? A direct link to the proper procedure?

[K-t-F]

Rev Proc 2003-44.

This is the fee page from Rev Proc 2003-44 sec12.02. $750 to amend late? One man plan. 50% break is way past being available at this point.