Remedial Amendment Period Question

[Guest Patrick Foley]

A DB plan maintained by a nonprofit was converted to a cash balance plan in 1997, while its TRA-86 remedial amendment period was still open. A determination letter application was filed before the TRA-86 RAP closed, but the plan was one of the first referred to the National Office under the mandatory tech advice for cash balance conversions.

The TRA-86 determination letter application is still pending, so the TRA-86 remedial amendment period is still open under Treas. Reg. 1.401(b)-1.

Now the question: Is the plan's GUST remedial amendment period also still open? The extension in Treas. Reg. 1.401(b)-1(e)(3) is expressed in a general way, suggesting that it is.

Thoughts on this?