GUST Determination Letter Deadline

[Jeff Kirtner]

Employer adopts a restated Plan containing all GUST admendments in 2001. The plan year is the calendar year, as is the Employer's tax year. The last day of the GUST remedial amendment period (RAP) applicable to the plan is December 31, 2001 (per Announcement 2001-12). I need the answer to the following two questions:

1) What is the latest date Employer can file for a determination letter that covers all of the GUST RAP? Is it: a) December 31, 2001; b) the time prescribed by law, including extensions, for filing the income tax return for 2001; or c) some other date.

2) What is the latest date Employer can file for a determination letter so that, if the IRS requires changes to the plan, those changes will relate back to the entire GUST RAP? Is it: a) December 31, 2001; b) the time prescribed by law, including extensions, for filing the income tax return for 2001; or c) some other date.

Do the answers above change if the restated plan was adopted in 2000 rather than in 2001?

Thanks for any cites and advice you can give me.