Can we use a VS document for an IDP late amender?

[Flyboyjohn]

New client has 2001 GUST IDP with DL but nothing after that.

Can we use our VS document for their EGTRRA restatement and late amender VCP filing?

If so, can we consider the post-EGTRRA interim amendments that we've done as VS plan sponsor as already "attached" to our VS Adoption Agreement or does the client have to separately execute the interims?

Thanks

[John Feldt ERPA CPC QPA]

If your EGTRRA Volume Submitter document has language that provides the practitioner with the authority to adopt certain amendments on behalf of the employer, then you should not need to have the employer also sign those interim amendments, although the IRS can always aks that they be signed by the employer if they feel it is necessary. As soon as the employer executes your volume submitter document, that action also adopts any practitioner amendments as well. However, if there are any provisions that the employer wants to adopt that differ from those selected in your practitioner interim amendments, then they will need to make the selection they want (or write up that language in some fashion) and an employer signature will be needed to adopt the amendment.

You'll need to file both a schedule 1 and schedule 2 with the VCP application.