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Announcement 2000-77 Describes Procedures for Determ. Letter Submission of Volume Submitter Plans
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Aug. 20, 2000
Excerpt: The following guidelines address the plan amendments that may be needed to obtain a GUST II determination letter [which includes post-1998 issues] where the specimen plan's latest advisory letter is a GUST I letter [addressing only pre-1999 issues]. The guidelines also address the situations in which a request for a GUST II determination letter may require plan restatement, use of Form 5300 instead of Form 5307 and payment of a higher user fee.

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