Defined Contribution Prototype Plan EGTRRA Letters
On March 31, 2008, the IRS issued the bulk of the Prototype Defined Contribution Plan EGTRRA Opinion Letters and Volume Submitter Advisory Letters. The IRS announced that employers utilizing these plans have until April 30, 2010 to adopt them.  Based on guidance from the IRS, plans that terminate in 2008 do not have to restate onto these newly approved documents. Rev. Proc 2008-6, section 12.07. 

Keep in mind the other amendments needed to properly terminate the plan, including:

• the 415 amendment (except for plans terminating before the 415 amendment goes into effect)
• a PPA plan termination amendment, dealing with provisions effective in 2007 and 2008
• and the applicable amendments on the linked chart.