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IRS Extends Remedial Amendment Period for New Plans or Amendments to Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Mar. 31, 2004
3 pages. Excerpt: The remedial amendment period with respect to disqualifying provisions ... that are put into effect (in the case of new plans) or adopted (in the case of existing plans) after December 31, 2001, is extended to the end of the EGTRRA remedial amendment period.... The time by which good faith EGTRRA plan amendments must be adopted is not extended.

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