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8/28/2003: IRS Extends Time for Filing Det Letter Applications; GUST Amendments Can Be Extended if Fee Paid (PDF) (Internal Revenue Service)
6 pages. Excerpt: "This ... extends until January 31, 2004, the deadline for applying for determination letters for ... master and prototype and volume submitter plans ... [but] only if the plan's GUST remedial amendment period ends on or after September 30, 2003, and before January 1, 2004, and either (i) the plan is amended to comply with GUST within the plan's GUST remedial amendment period, or (ii) a compliance fee of $250 is paid with the determination letter application."
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