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Non-gust amended plans - terminating


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Guest cgransee
Posted

For an non-Gust amended plan, that wants to "terminate" and distribute the assets, how do you report the distributions now that it is disqualified? The IRS has provided no guidance at this time.

Posted

It's not disqualified just because they didn't amend for GUST yet. I certainly hope you didn't tell the client that or that the plan is terminating because of that. See Rev. Proc. 2003-44 for means to correct non-amenders. It's a matter of paying a fee and preparing a submission to the IRS.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

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