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GUST


Guest Jhagan
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Guest Jhagan

I just returned from a pension software usergroup meeting. This software is mainly designed for the private industry, so the it is hard to decifer what information is applicable to governmental plans. They referred to the GUST amendment period. Any information on exactly how this applies to governmental plans?

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  • 2 weeks later...
Guest CVCalhoun

Rev. Proc. 99-23 states that "The TRA 86 remedial amendment period for governmental plans is hereby extended to the end of the GUST remedial amendment period for governmental plans described in Rev. Proc. 98-14." Thus, you would want to look at those two revenue procedures (which you can do by clicking on them) to see how GUST applies to governmental plans.

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Employee benefits legal resource site

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