Excerpt: [S]ome plan sponsors adopted EGTRRA good faith plan amendments before amending their plans for GUST. Adopters of pre-approved (M&P and volume submitter) plans that have an extended GUST remedial amendment period may be more likely to have done this than adopters of individually designed plans. We have learned that a number of these plan sponsors have subsequently adopted GUST plan restatements that do not incorporate or otherwise reflect the previously adopted EGTRRA ... amendments.

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