Which official directive states that the effective date for a GUST restatement must occur on 1/1/02?

[Guest Enda80]

Which official directive states that the effective date for a GUST restatement must occur on 1/1/02?

[Kevin C]

The law changes that make up GUST had differing effective dates. Some portions of the GUST restatement were effective back to 1997. Our GUST prototypes have an Appendix that lists the retroactive effective dates for the various provisions.