Restate again? Cycle E filer has a plan that was restated in 2009

[katieinny]

I plan on submitting an IDP 401(k) for a cycle E filer in January. The plan was restated in 2009, but there are several amendments that will be attached, including the Roth feature, 415, final 401(k) and (m), PPA/HEART and something else that I can't remember. Is there any reason to restate the plan again to incorporate those amendments within the document, or can those amendments simply be attached?

[Peanut Butter Man]

Section 7.05 of Rev. Proc. 2010-6 states that a restated plan is required. The IRS will accept a working copy of the plan document, so that may be a solution for you. Section 7.05 states:

.05 Individually designed plans must be restated when they are submitted for determination letter applications. For this purpose, submission of a working copy of the plan in a restated format will suffice. Where a working copy is submitted with executed amendments integrated into the working copy, all such amendments must also be separately submitted. The Service considers a working copy as a document that incorporates all previously executed amendments into one restated document. The intended purpose of a working copy in a restated format is only for ease of review and plan administration and it is not a document that is intended to be adopted. The Service reserves the right to make a determination as to whether the working copy is in a restated format that will facilitate the review of the plan.

The plan document must contain the information listed on the Cycle E Cumulative List (Notice 2009-98). If the plan document is not a Cycle E plan document, the IRS may send it back to you for failing to comply with Rev. Proc. 2010-6 and Rev. Proc. 2007-44.

[katieinny]

Well, Peanut Butter Man, there it is in a nutshell. I think the working copy option would be the way to go at this point. Thanks for setting me straight.