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Determinations – Technical Assistance “Overwriting” Plan Amendments for EGTRRA

At the end of the GUST remedial amendment period, some plans were subject to required EGTRRA “good-faith” amendments, which were due prior to the GUST restatement. In theory, this could occur whenever a restatement document is signed prior to an interim amendment. For this purpose, the IRS issued guidance regarding the timing and content of EGTRRA good faith amendments. Additional guidance on document terms overridden by later interim amendments may be warranted.

Extension of the remedial amendment period for EGTRRA
Highlights and explanation of Revenue Procedure 2004-25 that extends the remedial amendment period under section 401(b) with respect to certain disqualifying provisions until the end of the EGTRRA remedial amendment period.

Technical assistance on timing of EGTRRA amendments
Technical assistance regarding the effect of restating a qualified plan for GUST after the plan has been amended for EGTRRA.

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Page Last Reviewed or Updated: 23-Sep-2013