There are recent notices going on from the IRS regarding the "period of relief" for Simple IRA plan document to be updated...if a plan was terminated in 2005....do you think there still needs to be an updated plan document? I am assuming so b/c I believe this "period of relief" reflects GUST?

Anyone else seeing these come through their offices?

It couldn't hurt to adopt it and provide for it's termination as of the date the plan was originally terminated.