No amendments since GUST restatement

[Gudgergirl]

Client's Profit-Sharing Plan was last updated for GUST using a proto-type document.

I have prepared all amendments required to have been made since then including an EGTRRA restatement.

I think I need to use Appendix C, Part II, Schedule 2.

My problem is I can't figure out which box to check.

Do I check the box for Cumulative List for Cycle E individually designed plan (EIN ends in 5)? This seems wrong because the last time the plan was restated it was done so with a prototype document.

Or do I check "Other" and list each individual amendments along with EGTRRA restatement?

Any assistance is appreciated.

[Kevin C]

I'm guessing you corrected with a pre-approved EGTRRA restatement.

I think you are going to need both Schedule 1 and Schedule 2. Schedule 2 will show a failure to adopt the 2004 cumulative list changes because that list was used for the EGTRRA pre-approved documents that were supposed to be adopted by 4/30/2010. If there were any other missed interim or discretionary amendments prior to the EGTRRA restatement deadline that are not listed in Schedule 2, I would add them to the other line on Schedule 2. The late interim amendments added to the EGTRRA restatement (PPA, HEART, etc.) will go on Schedule 1.