The choice of law question in Section A. of the document, refers to whichever state law would apply when not preempted by federal law.
When the plan is using an outside corporate trustee, the corporate trustee may require a specific state to be entered here.
Section 13.05 of the Cycle 3 Basic Plan Document states:
"This Plan shall be construed in accordance with and governed by the laws of the state or commonwealth specified in the Adoption Agreement to the extent not preempted by Federal law."