RMDs: to apply the new rules when calculating minimum distributions, d

[k man]

If you want to apply the new rules when calculating minimum distributions, do you need to amend the plan this year, or can you take care of it when you update for GUST? The regs say you must adopt a model amendment but i do not see such an amendment in the regs.

[smm]

The current vesion of the model amendment is in IRS Announcement 2001-18. There was also a version in the proposed regs., but this version supercedes it because the original version contained a typo. It is my understand that you have to adopt the model amendment, but I guess if you do your GUST amendment now, you can include it in the GUST amendment.