Terminating Plan with Missing Signed Amendments

[WolverineBenefits]

A client is terminating an individually designed defined benefit pension plan. We are unable to find signed copies of a 2017 amendment (or corporate resolutions reflecting the adoption of the amendment) related to the addition of optional forms of distribution (i.e, not an amendment to update the plan for legal changes). The Plan has been operated in compliance with the amendment since it was "adopted."

We are planning to file a Form 5310 for the termination. Any thoughts on how the Service might handle the missing signature? Even if we wanted to file a VCP request, it would not be resolved in time to file the Form 5310. 

Thanks in advance. 

[Artie M]

That's 9 years ago...so this might not work.  In this situation on two occasions I can recall, we had an officer who was around at the time of the amendment sign an affidavit attesting that they knew that the amendment was signed timely and also certify that the board had approved the amendment and that they knew of no reason why the board approval would no longer be effective.  The Service accepted the affidavit.

[WolverineBenefits]

Unfortunately, there is no one left at the company from that time period, but thanks for the suggestion!!

[Peter Gulia]

Has your client searched all emails? Has your client searched service providers' emails.

An email might be a writing. An email might include or confirm an electronic signature.

This is not advice to anyone.