Timing of Amendment to Chnage Testing Method

[davef]

I know this topic has been discussed before, but I thought I would revisit it in light of the recent filing deadline for GUST restatements.

It's my understanding that an amendment to change testing methods could be made up until the end of the GUST RAP. For those plans that filed for determination letters by the end of January, is the GUST RAP now extended for 91 days after the date the determination letter is issued (per Reg. Sec. 1.401(b)-1(d)(3)). If so, can an amendment changing the testing method still be made within this timeframe?

[Mike Preston]

IMO, Yes.