Retirement Plans FAQs Regarding EGTRRA Determination Letter Program for Pre-Approved Plans - FAQ #8
I am filing Form 5310 to terminate my EGTRRA-approved M&P or volume submitter plan. Must I include copies of interim amendments with my application?
Yes. The application must include copies of all interim amendments adopted since the plan’s last determination letter, including interim amendments required to bring the plan into compliance with changes in the qualification requirements that are effective as of the proposed date of termination.