BenefitsLink has learned that GUST determination letter applications bearing a postmark as late as Monday, February 2, 2004 will be accepted by the IRS as having been filed by the January 31, 2004 (Saturday) GUST deadline. Source: Paul Shultz, Director, EP Rulings and Agreements, IRS National Office (via employee benefits attorney Thomas C. Farnam of St. Louis, MO and Alexandria, VA). We'll let you know if this announcement appears in writing or on the IRS web site.