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GUST Filing - Employer maintains another plan


Jean

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We sponsor a standardized prototype plan. We have just found out a client also maintains another plan. What are the GUST determination letter filing responsibilities of this client? I know that they cannot rely on our notification letter when it is received.

Posted

This is one of the most common problems I've found with my takeover plans.

What kind of plan is the other plan? Paired standardized plans may help, if you have them.

Otherwise, they need to submit non-standardized prototype or volume-submitter plans to the IRS for favorable determination letters, if they want reliance for either plan. Definitely more expensive with double IRS user fees and 5307 prep fees.

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