Employer-Cycle C filer executed a Form 8905. The IRS has since issued a favorable opinion letter to the plan sponsor. Must the employer now make sure it adopts the actual newly-approved prototype by February 2, 2009 (the end of the Cycle C EGTRRA RAP), or does its prior exection of Form 8905 act as a placeholder until April 30, 2010? R.P. 2007-44, section 17.04(2) suggests that actual prototype must be adopted by February 2, 2009, not by April 30, 2010.

Thanks very much.

I assume your plan is individually-designed.

The Section you reference says "should" adopt the prototype, and the Form 8905 Instructions continue to indicate that the Form can be executed any time before the expiration of the plan's cycle. So, I don't think the prototype adoption before the end of Cycle C is required.