Which code section requires amending the plan for GUST, EGTRRA, 401(a)(9) and 401(a)(31)?

[Guest Enda80]

Which code section requires amending the plan for GUST, EGTRRA, 401(a)(9) and 401(a)(31)?

[Guest Sieve]

Not a code section. It's a combination of statutory and regualtory effective dates, and Rev. Procs, Notices, etc. that detail when the amendments have to be made inm order for a plan to retain tax-qualified status.

[Peanut Butter Man]

I agree with Sieve. For 401(a)(31), it was Notice 2005-5 and Notice 2005-95. Notice 2005-5 provided the initial requirement, and Notice 2005-95 extended the deadline to amend.