Snap-on or add-on amendments; when can those get used for amending a plan?

[Guest Enda80]

Can they get used for EGTRRA, GUST, 401(a)(9), 401(a)(31), etc.? Can one use them for some but not for others? Do some of these absolutely require amendments signed and executed by the taxpayer?

[J Simmons]

Can they get used for EGTRRA...? Can one use them for some but not for others? Do some of these absolutely require amendments signed and executed by the taxpayer?

Interim EGTRRA good-faith amendments may be made at the prototype sponsor level, not requiring amendment signed by the adopting employer, unless the prototype sponsor level requires each adopting employer specify an option--as many EGTRRA good-faith amendments did. EGTRRA restatements require signatures by the adopting employer.

... GUST...?

GUST restatements have been required for quite some time. There would need to be adopting employer signatures.

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...401(a)(9), 401(a)(31)...?

If the prototype sponsor amendment allowed for each adopting employer to specify a new design option, and did not specify a default in the absence of the employer so specifying, then adopting employer signatures would be required.