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.
- EGTRRA List of Master and Prototype (M&P) and Volume Submitter (VS) Plans
A listing of M&P and VS plans that were submitted to the Service for EGTRRA opinion or advisory letters.
- List of Master and Prototype (M&P) and Volume Submitter (VS) Plans
A listing of M&P and VS plans that were submitted to the Service for GUST opinion or advisory letters by December 31, 2000, the deadline for filing under Revenue Procedure 2000-20.