GUST restatement upon final distr of assets??

[dmb]

I have a PS and MP plans that both terminated as of 10/31/00. Plan years end 10/31. The plan term included the GUST amendments, but not total restatement of documents. Final distr of assets took place prior to 10/31/02. Does the document need to be restated in full for GUST or was the GUST amendment sufficient?? Thanks.

[Appleby]

dmd,

From what I understand, terminating plans must distribute the assets within one year after the termination date ( defined as soon as administrative feasible).

If I am right, then what you now have is a frozen plan- and not one that has been terminated.