Missed Cycle B Deadline--Now What?

[Guest ScarletKnight]

Individually designed plan is a Cycle B filer. Determination letter app is not filed by 1/31/08. It looks like this must be corrected through EPCRS. Presuming the VCP application is submitted by 1/31/09, this filing subject to either: (1) the compliance fee for non-amenders of 50% of the regular VCP fee; or (2) the compliance fee for a failure to adopt an interim amendment of $375. I am tempted to say that this is an interim amendment failure, but am concerned as to how the EGTRRA remedial amendment period factors in. Any thoughts? I wish there was a straightforward explanation of how to correct in Rev. Proc. 2007-44!