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IRS Notice 2001-42 Provides GUST Amendment Guidance; No Extension of Remedial Amendment Period
Internal Revenue Service [IRS] 
[Official Guidance] June 29, 2001
Excerpt: The GUST remedial amendment period for individually designed plans, which ends on the last day of the 2001 plan year, is not being extended. However, a separate, later remedial amendment period is being provided for EGTRRA.... Before the end of August 2001, the Service will publish sample EGTRRA plan amendments that plan sponsors and sponsors of pre-approved plans can adopt or use in drafting individualized plan amendments.
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