Correction for late restatement

[Guest Thornton]

We were recently retained to assume administration for an individually designed plan handled by a deceased attorney. The plan was amended for GUST, but nothing since. I restated onto our Corbel GUST volume submitter document to get the necessary amendments to file under VCP (streamlined). My intention was to the restate it again during the two year EGTRRA restatement period (our document is not yet available). While restating, I noticed that the employer has an EIN ending with a 1. Accordingly, the document has missed the EGTRRA 1/31/07 individually designed restatement deadline. We cannot find a Form 8905.

What is the proper correction procedure?

[Blinky the 3-eyed Fish]

VCP. My recollection is the fee is $750.