Is there a GUST Model Plan Amendment, and if so, where can I get it?

[Guest T L Williamson]

Is there a GUST Model Plan Amendment, and if so, where can I get it?

[Hoard1]

Me too

[Guest T L Williamson]

I forgot to specify that I mean for 401(k) plans.

[Guest]

IRS is supposed to be working on one.

[Kirk Maldonado]

I've very skeptical that the IRS could or would prepare sample amendment. The GUST changes are so pervasive such a model amendment would be extremely unwieldy. However, stranger things have happened.

[Wessex]

The Service did create extensive model amendments for TRA '86. They were clunky and generally used only for terminating plans.

In response to the original inquiry, if a plan is a prototype, the prototype vendor will likely have a GUST amendment intended to be used for terminating plans, which may be of use to you.