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Gust Amendmts.


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Guest Frankie
Posted

Will Governmental 457 plans need to be updated the end of the GUST RAP?

Will they need to file for determination letters and does state law play a role in determining if they need a determlnation letter?

  • 2 weeks later...
Posted

No remedial amendment period is provided for 457(B) plans. Thus, at least in theory, all amendments have to be made before the period to which they relate.

Also, determination letters are not available for 457(B) plans. In some instances, a 457(B) plan will apply for a ruling on its status, but this is much less common than getting a determination letter on a qualified plan. You'd have to look at individual state and local laws, but I am not aware of any that require obtaining a ruling on a 457(B) plan.

Employee benefits legal resource site

The opinions of my postings are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of my postings are offered for informational purposes only and should not be construed as legal advice. A visit to this board or an exchange of information through this board does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am not your lawyer under any circumstances.

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