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IRS Extends GUST Remedial Amendment Period in Rev. Proc. 2002-73 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 19, 2002
5 pages. Excerpt: [T]he revenue procedure extends the time for amending pre-approved plans to comply with GUST to September 30, 2003 [and] extends the time for amending plans to comply with Rev. Rul. 2001-62 ... regarding changes to the mortality tables under § 417(e) ... and Rev. Rul. 2002-27 ... regarding the incorporation of deemed § 125 compensation in a plan's § 415(c)(3) definition of compensation ... to the end of the plan's GUST remedial amendment period.
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