We sponsor a prototype document and many clients have adopted our plan over the years. Now that we are gearing up for restatements, we have written letters to all the clients on our plan list, and we've requested a reply. Of course, there are a handful of clients who have ignored our first and second letters. Our third letter will tell them that we will no longer sponsor their plan in accordance with Rev. Proc. 2005-16, Section 10. The last sentence of that section says that we must also notify EP Rulings and Agreements. My boss thinks that requirement is no longer applicable. I wondered what other sponsors are doing in a similar situation.