Late Amender- deadlines and effective dates

[Flyboyjohn]

Preparing TRA'86 and GUST "late amender" documents.

What were the deadlines for the TRA'86 and GUST restatements?

And what would be the most logical entry in the "effective date of restatement" box on each Adoption Agreement?

Many thanks.

[Tom Poje]

The IRS website had the following Q / A for GUST

https://www.irs.gov/Retirement-Plans/Retirement-Plans-FAQs-regarding-Plan-Language-Issues-for-GUST-and-EGTRRA

Are most GUST plan restatements written to be effective in 1994, 1997, or in the plan year of adoption? Does it matter as long as the specific provisions relate back to the appropriate effective dates?
In our experience, the most frequently occurring plan restatement effective date has been the beginning of the 1997 plan year. Assuming there are no other relevant issues involved, the general effective date of the restatement does not matter as long as the correct effective date of each GUST provision is clearly defined in the document

[Belgarath]

Hey, thanks Tom. Hard to believe, but I just got a question on the deadlines for GUST and EGTRRA pre-approved plans, and I had blessedly blanked GUST out of my memory, so you saved me from having to look it up!