Also, according to IRS Revenue Procedure 2001-55, the GUST remedial amendment period for plans directly affected by the September 11 terrorist attacks has been extended another six months to June 30, 2002.
Plans showing “substantial hardship” as a result of the attacks can get an even longer postponement, the IRS said.
Read the IRS Announcement
Read more about the IRS update list of frequently asked questions and answers about the plan amendment and filing process (including GUST Amendments) at http://www.irs.ustreas.gov/bus_info/ep/determs.html
See the IRS list of M&P and VS plans submitted for GUST opinion or advisory letters at http://www.irs.ustreas.gov/bus_info/ep/mplist.html
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