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IRS Extends GUST Filing Deadline
FIS Relius 
Sept. 3, 2003 Excerpt: The new rules apply to ... plans which have a GUST remedial amendment period ('RAP') deadline which expires between September 30, 2003 and December 31, 2003.... The Rev. Proc. has no effect on a plan which had a GUST RAP expiring prior to September 30, 2003, such as an individually designed plan where the plan sponsor did not timely certify an intention to adopt a pre-approved plan. MORE >> |
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