Any word on GUST Amendment deadlines for individually designed plans?

[Alonzo]

Not yet. IRS has said informally they are "seriously considering" an extension of the remedial amendment period because of the delay in the full opening of the GUST process.

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[Guest LMalone]

Rev. Proc. 2000-20 addressed the program for volume submitters, but it does not address the submission of individually-designed plans for full GUST review. I've read that the IRS expects to issue a procedure in the near future to address this. Has anyone seen anything? Is the deadline still 12/31/00 for calendar year, non-volume submitter plans?