VCP Filing and PPA Amendment

[Lori H]

a 10 participant plan that was to be terminated circa 2005, but never did, started a new plan in 2005, in which active participants rolled their funds over into the new plan at that time. only terminated participants were left in original plan. Sponsor did not terminate, file 5500's past 2005, or restate for EGTRRA. DFVC has been done and VCP filing has been submitted. IRS has sent a letter regarding VCP filing and asks to list those PPA amendments that were not timely adopted. They give a 3 page list. My first inkling is to check all of them, however this is a standardized profit sharing plan and a lot of the provisions would not apply (Comply with 411(b)(5), Implement EACA/QACA. comply with Codes 436, 432, etc). Many standardized plans offered default elections and would not have elected amendments such as HEART. However, should we choose them as "failing to timely adopt" since the sponsor could have elected to over ride such defaults?