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Guest Donaldson
Posted

Does anyone know if Rev. Proc. 2003-72 grants an extension only for prototype and volume submitter retirement plans, or does it also cover custom DB and DC plans?

Thank you.

Guest Donaldson
Posted

Thank you. That is what I thought. I believe that individualized plans that have not been timely amended for GUST must be amended under Rev. Proc. 2003-44 and pay the appropriate sanction. Does that sound right?

Guest Donaldson
Posted

Thank you.

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