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Assume an employer adopted a plan and received a letter on its GUST document. The employer subsequently adopted an EGTRRA volume submitter document and then in late 2009 adopted an EGTRRA prototype document. The employer plans on submitting the Plan for an individual letter by the April 30, 2010 deadline.

As part of the 5307 submission we need to include all documents since the last determination letter, which includes that EGTRRA volume submitter document. Are we required to submit a list of modifications for that EGTRRA volume submitter document when we apply for the individual letter?

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