Documentation for Merging Plan Submissions (Posted July 8, 2003) Technical Tip 100: The following question and answer were from the IRS Employee Plans Corner website: What plan documents of the merging plans, if any, should be included in the GUST application for the surviving plan? Response: For each plan merged out of existence, the latest determination letter received by the plan sponsor with, if necessary, copies of the signed and dated amendments for IRC 401(a)(31) and 401(a)(17), plus a signed and dated copy of the plan document currently in effect. Submission of these documents will expedite the determination process. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.