Part III. Administrative, Procedural, and Miscellaneous

the governing body with authority to amend the plan, if that body does not meet continuously). The remedial amendment period can be further extended by the timely submission of a determination letter application. The end of the GUST remedial amendment period is the deadline for making all GUST plan amendments, including plan amendments reflecting the repeal of § 415(e) and other plan amendments specifically enumerated in Rev. Proc. 99–23. The GUST remedial amendment period also applies with respect to all disqualifying provisions of new plans adopted or effective after December 7, 1994, and with respect to all plan amendments adopted after December 7, 1994, which would cause an existing plan to fail to be qualified.

.04 Rev. Proc. 2000–20, 2000–6 I.R.B. 553, includes a procedure for extending the GUST remedial amendment period for employers adopting M&P or volume submitter plans. To be eligible for the extension, employers must either adopt an M&P or volume submitter plan before the end of the GUST remedial amendment period (determined without regard to the extension) or, before such time, certify their intent to adopt a GUST-approved M&P or volume submitter plan. Additionally, the M&P sponsor or volume submitter practitioner must request a GUST opinion or advisory letter by December 31, 2000. .05 Rev. Proc. 99–23 extended the TRA ‘86 remedial amendment period for governmental plans to the end of the GUST remedial amendment period for governmental plans described above. The plan amendments to which the TRA ‘86 remedial amendment period applies are those required to comply with the Tax Reform Act of 1986, Pub. L. 99–514 (“TRA ‘86”) and subsequent legislation through the Omnibus Budget Reconciliation Act of 1993, Pub. L. 103–66 (“OBRA ‘93”).

.06 Under Notice 98–39, 1998–2 C.B. 205, nonelecting church plans are not required to be amended to comply with regulations under §§ 401(a)(4), 401(a)(5), 401(l), and 414(s) until the last day of the first plan year beginning on or after January 1, 2001. However, under Rev. Proc. 99–23, these plans are required to be amended to comply with other applicable

26 CFR 601.201: Rulings and determination letters. (Also, Part I, § 401; § 1.401(b)–1.)

Rev. Proc. 2000–27