Determination letter filing for controlled group member

[jlea]

Okay, guys, Friday quiz time:

Assume parent-child controlled group wherein parent and child each maintain an individually designed plan. Parent's EIN puts it in Cycle C (though I am told they filed end of January 2008); child's EIN puts it in Cycle E. As far as I am aware, neither entity made any elections under Section 10.06 of Rev. Proc. 2007-44. I don't know when the CG status first came into effect.

To further complicate matters, child used to maintain its plan on a VS document, but is in the process of restating it as an individually designed plan.

In the process of trying to determine when the child needs to file:

a) Section 10 is entitled "exceptions" to the general rule re: EIN-based filing and 10.06 begins "in lieu of" Section 9 (among others) which sets forth the general EIN-based rules re: filing. So do the rules of Section 10 trump the general rules? (i.e., if there's a CG, must it file either on Cycle A or on the cycle of its parent's EIN? Can CG members ever file under their own EIN?)

b) As far as I can tell, the parent's EIN is on Cycle C but they've already filed. So does the child need to file under EPCRS as a late filer?

c) If there's a world in which a child subsidiary could file on its own cycle, in this instance, as a prior adopter of a VS doc, must it file in the 2 yr window for VS docs? Or can it wait and file by the Cycle E deadline of an individually designed plan?

Yet another example of why I dislike Rev. Proc. 2007-44 . . .