Termination Prior to EGTRRA RAP

[Guest AEA]

At the risk of beating the proverbial horse ...

When I terminated plans in the past, for example, during the GUST RAP, I always adopted an amendatory agreement (or restated the plan document) as if I was amending the plan at the end of the RAP. However, with the Good Faith EGTRRA Amendment, it simply isn't as clear whether a detailed amendatory agreement (amending the specific plan sections and plan language) is still necessary. I have not been able to find anything issued by the IRS that states that the good faith amendment alone would be sufficient; and, logically, if the termination accelerates the RAP and the good faith amendment is NOT sufficient to meet the amendment requirements at the end of the RAP, it should not be sufficient now. However, I can't find where anyone is doing anything beyond the good faith amendment.

Has anyone filed for a determination letter upon the termination of a plan, post-GUST and pre-EGTRRA RAPs, with just the good faith amendment, the model 401(a)(9) amendment, and the automatic rollover model amendment and received an approval?

If not, any thoughts or comments on whether the full-blown amendatory agreement for EGTRRA is necessary?

Thank you in advance!