Amendment deadline for EGTRRA and 7/11/03 final 457 regulations

[Everett Moreland]

Based on the following in preamble to the proposed 457 regulations, I conclude that 457 plans need not be amended by 12/31/03 for EGTRRA and the final 457 regulations:

"Plan amendments to reflect EGTRRA, and any other requirement under these regulations, are not requried to be adopted until the later of when guidance is issued addressing when plan admendments must be adopted or the date final regulations are issued." 67 Federal Register at 30831 (5/8/02).

Any votes to the contrary?