Individual (k) potential non compliance

I have a client that established an Individual (k) plan in December of 2008. He and his wife are the sole participants of the business. He failed to update his standardized adoption agreement by 04/30/2010. He updated the standardized adoption agreement on 7/27/10 and has since received a Notice of Potential Noncompliance. What if anything needs to be done on EPCRS to correct this qualification failure?



Perhaps this will help:
http://www.irs.gov/pub/irs-tege/401k_mistakes.pdf#page=2



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