[Official Guidance]

4/16/2004: Text of IRS Ann. 2004-32: Staggered Remedial Amendment Periods for Individually Designed Plans (PDF) (Internal Revenue Service [IRS])

6 pages. Excerpt: This system will be implemented initially to stagger the expiration of individually designed plans' remedial amendment periods for [EGTRRA].... While annual plan updates are desirable, the Service will not consider this option further at this time.... The Service intends to proceed with the development of guidance necessary to implement a staggered remedial amendment period system, essentially along the lines of the white paper.