Client amended for GUST using a Corbel volume submitter document (not prototype style), but missed the mandatory rollover amendment (IRC Section 401(a)(31)(B)). We want to correct for the missing interim amendment through VCP.

Under EPCRS, Section 6.05, it appears to me that submitting for a favorable determination letter as part of our VCP application is mandatory since we are in the midst of the EGTRRA amendment cycle for a VS plan (and since the IRS issued a sample amendment--but not a model amendment--for this change). I welcome comments about this conclusion, but that's not my real question.

This plan has never received a favorable letter--at least not that we can tell--and documents are available only back to an un-dated pre-GUST restatement (retro to 1/1/97).

Does anyone know how far back the IRS will require us to provide documents in order to issue an FDL for the plan?

The IRS starts with the request for documents from the beginning of time or the last determination letter. I have not yet been forced to see what happens if that cannot be done.