Non Executed Plan Document

[Guest qualitybenefits]

What is the process and IRS penalty if a client can not locate a copy of the signed plan document. I believe we have the original plan document signed and dated from 1997, but the GUST revision appears to either never have been signed or lost. We attempted to go back to the law firm who may have prepared it, but they have since gone out of business. Thanks.

[Everett Moreland]

As a non-answer to your question, your client could call the state bar for help tracking down the former law firm's files.

[E as in ERISA]

Is it a corporation? Do you have the corporate book with minutes and resolutions? Possibly a board resolution adopting the GUST restatement?

[Belgarath]

If you ultimately can't come up with anything, Rev. Proc. 2003-44 has a sample VCP format and checklist for correcting/submitting under VCP - see Appendix D.

[could be me maybe not]

You mean sometimes takeover plan documents are signed?

[Demosthenes]

I recommend Pension Seance

Shut off all lights, place copies of ERISA regs or IRC on head, hold hands, chant, and signed documents appear from the beyond!!

But, if your looking for a mundane solution, VCP is tailor made for this one.

[mbozek]

Does the client have a Gust document in its possession which is not signed or are you saying that the client cannot find the Gust amendment. Most clients can locate a signed document if they look hard enough. A client found a signed document in the files of the president where it was placed after he signed it.