statutory amendments

[Gary]

In order to assess that a document is compiant I am trying to verify the statutory amendmenst from GUST to EGTRRA

Say a sponsor has an approved GUST doc and has not yet restated for EGTRRA

The statutory amendments in the interim to my recollection include:

EGTRRA good faith

401(a)(9) regs - i thought there might have been one for that, unless included elsewhere

applicable mortality table - I belileve it was 2002-65 rev rul or some number in 2002

401a31 auto rollover

415 regs

NRA regs

PPA, including HEART

436 regs (i think in certain situations)

Then when plan restated for EGTRRA the PPA amendment survives the restatement as part of EGTRRA doc

look forward to comments

thanks

[Peanut Butter Man]

What about the PFEA amendment? Earlier this year the IRS put out a list of issues they are finding in plans, and missing PFEA amendments is one of the issues on the list. The list is posted on the IRS' website at http://www.irs.gov/retirement/article/0,,id=97211,00.html

[Gary]

I do remember that amendment.

i'll check into that.

I thought the PPA amendment addressed it and superseded it.

thanks