EPCRS and 401(a)(9) Non-amender

[Guest EMM118]

A 401(k) plan was filed with the IRS for a determination letter application in October of last year. The IRS reviewing agent recently asked for a copy of the 401(a)(9) amendment. That amendment was never prepared. The document filed indicated that the plan would follow the proposed regulations under Code section 401(a)(9). Any thoughts on available options.

BTW, this oversight occurred prior to my joining the firm.

Thanks in advance.

Ed