EGTRRA restatement--how far back for DL?

[BG5150]

For the plansI am submitting for determination letters for the EGTRRA restatements, how far back is the IRS looking for documentation?

For plans that have a GUST-related DL, I understand it will stop there. But we have a bunch of plans that were on a GUST prototype, and most only have the opinion letter. (And many are on Non-Standardized docs.) We are now putting them on a VS and want the DL.

I seem to remember the folks on the IRS panel at the ASPPA conference webcast saying they are only looking back to GUST docs, and that a plan would only need the opinion letter (and not the DL) because that was part of the reason to have opinion letters in the first place.

I know that those types of events are not the official IRS stance, but has there been any other guidance on the issue?

[BG5150]

No one?

[Scuba 401]

No one?

this time around they have asked for GUST and proof of that they were entitled to the GUST extension. unlike GUST where they seemed to go all the way to TRA 86, this time they seem to be focussing on the more recent docs.

[BG5150]

I think I found my answer:

From Form 5307 Instructions:

Specific Instructions

Line 3f. If you do not have a copy of the latest determination letter, or if no determination letter has ever been received by the employer, submit copies of the initial plan (or adoption agreement along with the appropriate opinion or advisory letter), or the latest plan (or adoption agreement along with the appropriate opinion or advisory letter), and any subsequent amendments and/or restatements.

[J Simmons]

I think I found my answer:

From Form 5307 Instructions:

Specific Instructions

Line 3f. If you do not have a copy of the latest determination letter, or if no determination letter has ever been received by the employer, submit copies of the initial plan (or adoption agreement along with the appropriate opinion or advisory letter), or the latest plan (or adoption agreement along with the appropriate opinion or advisory letter), and any subsequent amendments and/or restatements.

Has anyone made an EGTRRA DL application, just provided the GUST II restatment documents (and opinion or advisory letter) and subsequent amendments and/or restatements and had the IRS reviewers request older documents for the plan?