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More on EGTRRA Guidance
FIS Relius
July 2, 2001 Excerpt: [Under Notice 2001-42,] the general GUST remedial amendment period ... will NOT be extended. However, for plans that are able to use the '12-month rule' that applies to adopters of certain prototype or volume submitter plans, the GUST remedial amendment period has been extended to the later of December 31, 2002, or ... the end of the 12th month beginning after the date on which the Service issues a GUST opinion or advisory letter for the prototype or volume submitter plan. MORE >> |
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