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I've been given an ESOP that hasn't been touched since it timely restated and filed as a Cycle A filing in 2007. The plan has not been touched since then. It has not been amended, nothing. So it has now missed its Cycle A restatement and filing deadline on 1/31/12. I am currently restating the plan using Sungard Relius. Will a restatement typically incorporate all of the required amendments? Or do they need to be tack-on amendments? Also, I am trying to get a handle on the proper procedure for correcting through EPCRS. Do I file under Appendix F, Schedule 1?

Thanks for any guidance for a relative newbie.

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