Quick reference re changes incorporated in GUST/EGTRRA Amendments

[chris]

I've got a P.A. client where 2 of the 4 trustees on the P.A.'s PSP and MPPP refuse to sign the amended and restated documents until I show/tell them 1) who/what/why required the plan doc's to be amended and restated and 2) all of the changes required by GUST/EGTRAA. Any idea where I can find IRS language which explicitly states that if plans aren't amended for GUST/EGTRRA by the deadline, then disqualifiaction will result as well as an easily accessible list of the changes brought about by GUST and EGTRRA?? Would any of the IRS rev. proc.'s re restatement have any such disqualification language in them? Also, would the IRS' List of Required Modifications provide what I need? Thanks for the help.

[KJohnson]

If you are looking for something understandable and quick (although probably not exhaustive) you can look at the IRS FAQs regarding plan lanugage issues that can be found here:

http://www.irs.gov/retirement/article/0,,i...d=97170,00.html

[Mike Preston]

I don't think the LRM's have a resignation letter.

[chris]

Yeah, tell me about it....