Unsigned discretionary amendment in acquired plan

[Guest Koko]

We have a client profit sharing plan (individually designed) that is being submitted for a determination letter. Our client’s plan has an acquired company merged plan that, in turn, had a merged plan (let’s call it plan 3). Plan 3 had an unsigned amendment narrowing the definition of compensation. We have no back-up documentation to substantiate a request to sign the amendment under VCP. Also, we have no data on which to calculated additional contributions to participants based on plan 3’s broader definition of compensation without the amendment. Have you ever had a similar situation in a VCP filing or a determination letter review and if so, how did it get resolved?