EPCRS-Sig SCP

[Guest new2nqdc]

Individually designed program has a determination letter covering GUST, GATT, CRT, TRA, SBJPA, etc. but it does not cover EGTRRA.

Plan sponsor wants to a significant self-correction (we are w/in the two years) but I noticed the favorable letter requirement in the Rev Proc released in 2006 (2006-27) for doing significant SCP.

Can the plan do a self correction that is a significant SCP (without submission) when it has a favorable letter that does not include EGTRRA?

[Kimberly S]

Since the GUST restatement deadline was after the EGTRRA deadline, it seems unlikely that a GUST document that did not include the EGTRRA provisions would have been approved. Are you sure that is the case?