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GUST Model Amendments?


Guest friedbrain
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Guest friedbrain

I thought the IRS released some model amendment language for the GUST amendments but now I can't find them. Am I hallucinating?

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Guest pension guru wannabe

Corbel provided a "model amendment" that brought a plan from GUST I to GUST II. We used this for new plans that used the GUST I volume submitter document earlier this year.

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  • 2 weeks later...

There are no IRS "model amendments" for all of the GUST provisions. However, for terminating plans the Cincinnatti key district office sent language to practitioners that could be used to update a plan for GUST. While not model language issued by the IRS National Office, it worked at the key district level and this is probably what you are thinking of.

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