Orphaned contracts

[Guest Serena]

A client has old contracts under a non ERISA 403b plan. These contracts were frozen and no contributions for any employee have been made since before 2005 so they are orphaned contracts under Rev Proc 2007-71. The client has subsequently set up an ERISA plan, with a plan document. The question now is do the old orphaned contracts need a plan document, are they really part of the ERISA plan, or can they be excluded altogether as orphaned contracts such that no plan is required? For 5500 purposes it seems they would have to meet the requirements of FAB 2009-02 and 2010-01 to avoid 5500 reporting. But what about for plan treatment purposes?

How are you handling these situations? I suppose the conservative approach was to just prepare the plan document, but apparently this was not done in many cases, and now we are in 2010.

Any thoughts would be appreciated!

Thanks!