Retirement Plans FAQs Regarding EGTRRA Determination Letter Program for Pre-Approved Plans - FAQ #9
I have adopted discretionary plan amendments since my last determination letter. Should I include copies of these amendments when I apply for a new determination letter on my pre-approved plan?
Yes. You should include copies of discretionary amendments you adopted, in addition to the restated plan or completed adoption agreement. See section 9 of Revenue Procedure 2014-6.