Can't find original document

[Santo Gold]

We've been handed an owner-only MP and PS plan. Both were effective in 2003. Nobody can find the plan documents back to then. Actually, nobody can find any documents period, amendments or otherwise.

Owner knows he has to go through VCP. Just wanted to see how to handle since we have no plan documents at all:

(1) Should we go back and draft a GUST document which would have been in effect in 2003, call that the original document, and let VCP know that this document provides the link back to the when the plan was effective? or

(2) Just draft the new EGTRRA document and call attention to all the amendments that were missed but are now included in this new document?

I cannot determine if filing a GUST document is necessary. If it existed, of course we would include it. But if as part of VCP we are going back to the plan's inception and acknowledging that there was no document even back then, do we need to go through the motions of adoption a GUST document at the same time as adopting the EGTRRA document?

Also, the fee is $750. But do you think this would be eligible for the non-amended discount of $375?

Finally, would you file both plans together or separately?

Thanks

[Guest Sieve]

Find EP Determinations Quality Assurance Bulletin dated 9/8/2006, FY 2006-5, and that will help. I'm working from memeroy here, but I think you'll need to show some evidence of the existence of the plan, like a Form 5500 or a benefits statement, and then, I believe, you'll have to amend back to TRA '86 (maybe GUST). But, that QAB will tell you what you need.

Remember, too, that each amendment must be completed separately or else the single document must have the appropriate effective date for each required change.

Since EGTRRA is not the only amendment that has not been missed, and since, in any event, you don't know whether you were entitled to extended reliance until 4/3/2010 because the prior document was a prototype or volume submitter, I don't see how you can get by paying anything other than the full ride ($750) per plan.

I'd file both plans together, but fully expect that they will be separated and be sent to the opposite ends of the world for review . . .