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IRS Announcement 2005-36: Closing of the GUST Program for Defined Contribution Pre-Approved Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] May 10, 2005
2 pages. Excerpt: The Service announced the opening of the initial ... six-year amendment/approval cycle for defined contribution pre-approved (i.e., master and prototype ... and volume submitter ...) plans in Rev. Proc. 2005-16, 2005-10 I.R.B. 674. Effective on February 17, 2005, Rev. Proc. 2005-16 modified and superseded Rev. Proc. 2000-20, 2000-1 C.B. 553. Accordingly, pursuant to this Announcement 2005-36, the GUST defined contribution pre-approved program will close as of June 15, 2005.
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