"GUST" AMENDMENT What is the "GUST" amendment? GUST is an abbreviation for a decade worth of laws affecting pension plans. During 2002 and 2003 all plans are required to adopt required language into their plans. Details of the actual laws, their effective dates and their provisions are located further on in this document.
www.pai.com/pdf/GUSTAmendment.pdf www.pai.com/pdf/GUSTAmendment.pdf
The deadline for making these amendments is now extended to the latest of (1) the last day of the 2002 plan year, (2) the plan's GUST amendment deadline, or (3) June 30, 2003. This extension applies to adopters of individually-designed plans, as well as prototype and volume submitter plans.
www.prudential.com/media/managed/gust_bulletin.pdf www.prudential.com/media/managed/gust_bulletin.pdf
GUST Highlights (PDF File)
“GUST” AMENDMENTS; GUST stands for: GATT (General Agreement on Tariffs and Trade – part of the Retirement Protection Act of 1994); USERRA (Uniformed Services Employment and Reemployment Rights Act of 1994);
www.mvpplanadmin.com/legislative_updates/GUST%20Highlig... www.mvpplanadmin.com/legislative_updates/GUST%20Highlights.pdf
Because the amendment cannot be adopted with retroactive effect, employers who would like to make this change should not wait for the so-called AGUST@ amendments required by the end of the 2001 plan year.
www.benefitslawgroupofchicago.com/HTML/retirement_plan_... www.benefitslawgroupofchicago.com/HTML/retirement_plan_relief.htm
We recommend making certain additional changes along with the GUST amendments, including adoption of language incorporating the liberalized minimum distribution rules promulgated by the IRS in January, 2001. As to the EGTRRA changes, feel free to contact us if you have any questions about EGTRRA and especially if you...
www.benefitslawgroupofchicago.com/HTML/2001_tax.htm
Excerpt: This ... extends until January 31, 2004, the deadline for applying for determination letters for ... master and prototype and volume submitter plans ... ... 8/28/2003: IRS Extends Time for Filing Det Letter Applications; GUST Amendments Can Be Extended if Fee Paid (PDF) (Internal Revenue Service)
benefitslink.com/links/20030828-023947.html
I advised a client on merging two plans prior to the GUST restatement. Counting my attempt at good-faith EGTRRA amendments, the plan has almost five pages of effective dates.
benefitslink.com/boards/index.php?showtopic=11592
The IRS has once again extended the deadline for pre-approved qualified retirement plans to make a variety of amendments necessitated by law changes in the past few years. Pension specialists call these the GUST amendments, named for a variety of recent tax laws. ... Controller's Tax Letter ... CTL January, 2003...
www.ioma.com/issues/CTL/2003_01/518318-1.html
Required Amendments (PDF File)
DATAIR List of Required Amendments 2 Revised 6/12/2009; Post-GUST Amendments Due Date; Required Minimum Distribution Final Reg.: An amendment to adopt the final §401(a)(9) regulations. This amendment is required for all Defined Contribution Plans.
www.datair.com/PDF/Required%20Amendments.pdf www.datair.com/PDF/Required%20Amendments.pdf
AT&T, Time Warner, Lighthouse Networks, Verizon and other ISPs might be faced with an FCC ruling demanding a strict transparency policy regarding the throttling of broadband Internet use. ... of the European Parliament voted on around 1,000 changes to the EU Telecom rules, consolidated into over 30 amendments.
regustand.cytrap.eu/ regustand.cytrap.eu/