Retention of Plan Documents

In the scope of a VCP filing, we are including some non-amender failures for the last two restatements. Has anyone had the experience of the IRS asking the plan to produce documents prior to the ones included in the VCP filing? Is there a rule that an employer must retain a copy of each and every restatement and amendment?

ERISA Section 209 says that the employer must "maintain records with respect to each of his employees sufficient to determine the benefits due or which may become due to such employees. " For a profit sharing plan that only provides discretionary employer contributions, should we assume that the IRS can expect the employer to maintain a copy of each plan document that was in effect when any current employee participated in the Plan? 

(And it is a long story as to why we would not just include all missing documents in the filing.)

Not in a VCP non-amender, but have in a 5310 determination letter application. 

Same here. They aren’t approving your document or amendment language when you submit under VCP.  They’re saying the current adoption of the retroactive amendment is okay to execute - it won’t be considered as untimely if the plan gets audited. But they don’t review the language like they would if they were auditing. Submitting a Form 5310 or even a Form 5300 is more like an audit where you are asking the IRS to review the terms of the plan for tax qualification purposes. They can and will ask for older documents in that case.