IDP merged with Pre-approved plan - still an IDP?

[Guest awnodn]

I am trying to determine the initial five-year remedial amendment cycle for an individually designed plan which merged with a pre-approved plan (the plan is maintained as an IDP). Is the plan still considered an IDP for purposes of making an election under the the controlled group plan filing rules of Rev. Proc. 2007-44 or is it a pre-approved plan that must remain on a six-year RAC?

[JanetM]

Off the cuff, if the plan that is left - based on the document is the individually designed plan then that is what it is.

[Guest awnodn]

I was leaning that way already. And yes, the plan that is left is the IDP. I am basing my conclusion on the argument that the prototype plan has been so modified that it no longer retains it pre-approved status. Anyone see holees in that argument.?

[JanetM]

Works for me.