bulletin Internal Revenue›Introduction
SECTION 5. EXTENSION OF
Internal Revenue Bulletin 1999-16 · 2026-10-03 edition · updated 2026-10-04 · United States
EXTENDED RELIANCE PERIOD
The TRA 86 extended reliance period is extended by one year. A plan with extended reliance must therefore be amended by the end of the GUST remedial amendment period to the extent necessary to comply with regulations or administrative guidance of general applicability that have been issued since the date of the plan’s favorable TRA 86 letter. These amendments must be made effective no later than the first day of the first plan year beginning on or after January 1, 2000, and, except in the case of master or prototype or other preapproved plans, no earlier than the first day of the plan year in which the amendments are adopted. (But see Rev. Rul. 94–76 and Rev. Rul. 96–47.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code