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Church Plans Church plans that do not elect to be covered by ERISA have one deadline for making amendments reflecting changes made by the Tax Reform Act of 1986 (TRA'86), the Unemployment Compensation Act of 1992 (UCA), the Omnibus Budget Reconciliation Act of 1993 (OBRA'93) and GUST.
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www.prudential.com/media/managed/GUST_Extension_Bulleti...
www.prudential.com/media/managed/GUST_Extension_Bulletin.pdf
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GUST Amendments For Noncontributory 403(b) Retirement Plans. AMENDMENT OF THE Union College Defined Contribution Retirement Plan for. GUST ...
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www.union.edu/Resources/Campus/human_resources/benefits...
www.union.edu/Resources/Campus/human_resources/benefits/benefits_docs/gust.pdf
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97-41, 98-14, 99-23, 2000-20 and 2000-27 extended the "remedial amendment period" for the GUST amendments for nongovernmental plans until the last day of the first plan year beginning after 2000. ... Since 1994, Congress has enacted various laws, making changes that have affected the qualification requirements of retirement plans.
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www.thefreelibrary.com/Pension+plans:+remedial+amendmen...
www.thefreelibrary.com/Pension+plans:+remedial+amendment+period+for+GUST.-a079439865
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97-41, 98-14, 99-23, 2000-20 and 2000-27 extended the "remedial amendment period" for the GUST amendments for nongovernmental plans until the last day of the first plan year beginning after 2000. Therefore, ... In response to an AICPA request for an extension of the remedial amendment period for qualified retirement plans,
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www.allbusiness.com/human-resources/benefits-retirement...
www.allbusiness.com/human-resources/benefits-retirement-benefits/818143-1.html
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In this instance, the GUST amendments must be adopted within the GUST remedial amendment period of the surviving plan and the merged plan(s) (see below), and the appropriate amendments must apply to each of the plans that have been merged into the survivor. ... Retirement Plans Community Topics...
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www.irs.gov/retirement/article/0,,id=97172,00.html
www.irs.gov/retirement/article/0,,id=97172,00.html
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2004-25 does not apply to GUST amendments to existing plans. Plan provisions that had to be amended for GUST are disqualifying provisions described in section 1.401(b)-1(b)(3), which allows the Commissioner to designate certain plan provisions affected by changes in the ... Retirement Plans Community Topics...
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www.irs.gov/retirement/article/0,,id=122798,00.html
www.irs.gov/retirement/article/0,,id=122798,00.html
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As with other changes to qualified retirement plans, EGTRRA and GUST plan amendments will need to be described in a "summary of material modification" or a revised summary plan description for distribution to participants.
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www.benefitslawgroupofchicago.com/HTML/2001_tax.htm
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A qualified retirement plan must be amended to comply with "GUST" (an acronym for the following legislation: ... Plan administrators who fail to file GUST amendments before the expiration of the applicable deadline will need to file their plans' GUST amendments through the IRS's voluntary compliance program,
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www.agg.com/contents/PublicationDetail.aspx?ID=737
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"GUST" Amendments The "GUST" amendment deadline was extended until 2/28/2002. Individually designed plans must be amended by the later of the end of Plan Year that begins in 2001 or 2/28/2002. If you have adopted the QBC prototype (or ... Controlled Groups are treated as a single employer for all retirement plan purposes.
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www.the401kstore.com/archives/pdf/tax_rem_02.pdf
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