Amendment Voids Volume Submitter Status (Posted March 8, 2004) Technical Tip 116: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: A client is a word for word adopter of a volume submitter document and later adopts an amendment to an option that is not available under the specimen plan. The specimen plan, for example, may not have an option that provides for 25% vesting for each of the first four years. Does this plan have a valid determination letter for EPCRS purposes if the plan is not submitted? Response: No. 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.