This file provides a comprehensive outline of the deadlines for various interim and discretionary amendments. These amendment deadlines include: non-spouse beneficiary rollovers; the Final Regulations under Code ง415; the Heinz Decision; the modification to the applicable mortality table and applicable interest rate under Code ง417(e); the Final Regulations relating to Normal Retirement Age under Regulation ง1.401(a)-1; the elimination of gap period income on excess contributions and/or excess aggregate contributions; the change in the method of an ESOP plan for determining the amount of S corporation stock held by a disqualified person for purposes of determining a nonallocation year; and modification to the Plan’s definition of Compensation for benefit accrual, allocation of Employer contributions, elective deferral and/or employee contribution purposes to either include or exclude Post-Severance Compensation.

These files include the ACT Report (the pertinent section with respect to all retirement plans is pages 113-166 of this pdf file); a Brief Analysis of the ACT Report; and the Pre-Approved Plan Acknowledgement and Information Form which clarifies the role of various service providers and requires the sponsoring organization to acknowledge in writing its ongoing responsibility with respect to the plan.

These files include the Reporting and Disclosure Guide for Employee Benefit Plans by the Employee Benefits Security Administration of the U.S. Department of Labor; Verification of Prior Plan Documents in the Absence of a Determination Letter from a EP Determinations Quality Assurance Bulletin; and Interim Compliance Deadlines for Post-GUST 1 Amendments.

These files include Meeting Your Fiduciary Responsibilities by the Employee Benefits Security Administration of the U.S. Department of Labor; and 2 editions of the Retirement News for Employers by the Internal Revenue Service Tax Exempt and Government Entities

Procedures the IRS deems acceptable for compliance with TRA'86 in the ABSENCE of a determination letter.

Published in the Federal Register, July 19, 2002. The notice must be given not less than 10 days nor more than 24 days prior to the date that the application for a determination is made. This time period applies to all methods of delivering the notice to interested parties. These regulations apply to applications made after 1/1/03.

Effective January 1, 2003, the final regulations contains guidance relating to required minimum distributions from qualified plans; IRAs deferred compensation plans under sections 457 and 403(b), and custodial accounts. Additional facets of include clarification/modifications to beneficiaries, and a revised mortality table as required under EGTRRA.

IRS response describing the allocation of GUST II fees and payment from plan assets.

Annual comprehensive GUST and EGTRRA revenue procedure updates.

Favorable Determination Letter-explains the signifigance and scope of a favorable determination letter.

VERIFICATION OF PRIOR PLAN DOCUMENTS IN THE ABSENCE OF A DETERMINATION LETTER, FY-2006 No. 2 Instructional materials provided by the IRS with respect to securing and evaluating evidence of prior plan documentation.

IRS Notice regarding the automatic rollover requirements for mandatory distributions of $5,000 or less which are made on or after March 28, 2005

These are the much awaited proposed regulations relating to the requirements of IRC section 4980F and ERISA section 204(h). In short these proposed regulations describe "reasonable time" for such notice as applied to both defined benefit plans and individual account plans that are subject to both IRC and ERISA funding criteria.

Revenue Procedure 2002-29 contains "model" Code Section 401(a)(9) amendments for both defined benefit and defined contribution plans, and final rules for required minimum distributions that are generally effective as of January 1, 2003. In the case of a defined contribution plan, the model amendment generally must be adopted by the last day of the first plan year beginning on or after January 1, 2003. In the case of a defined benefit plan, the model amendment must be adopted by the end of the plan's EGTRRA remedial amendment period (RAP).

IRS provides reprieve for late filers seeking a GUST II determination letter. Extension date of September 3, 2002 with payment of scheduled fee.

This revenue procedure extends until January 31, 2004, the deadline for applying for a determination letter. However, in order to avoid a $250 filing fee, plans must be adopted and amended by September 30, 2003 ( if the employer's extended GUST RAP ends on September 30, 2003.)

Extension of GUST RAP to September 30, 2003.

Analysis of the revised mortality table, which is the prescribed table under ง 415(b)(2)(E)(v) of the Internal Revenue Code (the "Code") and the applicable mortality table under ง 417(e)(3)(A)(ii)(I). Model amendments are also provided.

Model Amendment for Section 125 Compensation definition for "deemed compensation."

Facts surrounding issue of whether a partial termination occurs upon merging a money purchase plan into a profit sharing plan.

This list contains the M&P and VS plans that were submitted to the Service for GUST opinion or advisory letters by December 31, 2000. How to use this list: 1)If the employer has adopted or certified its intent to adopt an M&P or VS plan, verify that the name of the M&P plan sponsor or VS practitioner appears on the list. 2)Determine the date of the last opinion or advisory letter issued to the sponsor/practitioner. 3)The 12-month period described in section 19 of Rev. Proc. 2000-20 does not begin to run until the last GUST opinion or advisory letter is issued to the sponsor/practitioner. 4)AccuDraft's last GUST opinion letter was issued June,2003.

Notice 2006-44 containing Sample Amendment for Roth Elective Deferrals issued 4/24/2006 by the IRS.