SECTION 1. PURPOSE

.01 This revenue procedure opens the Internal Revenue Service’s determination letter program to allow sponsors of qualified plans to obtain determination letters that take into account all the changes in the qualification requirements made by “GUST,” including those changes made by the Small Business Job Protection Act of 1996, Pub. L. 104–188 (“SBJPA”), that are first effective in plan years beginning after December 31, 1998. This procedure also extends until the last day of the first plan year beginning on or after January 1, 2001, the remedial amendment period under § 401(b) of the Code for amending plans for GUST, as well as the TRA ‘86 remedial amendment period for governmental and nonelecting church plans. Finally, this revenue procedure extends by an additional year the period of extended reliance for certain plans that received favorable determination, opinion, or notification letters under TRA ‘86.

.02 The term “GUST” refers to the following:

1 the Uruguay Round Agreements Act, Pub. L. 103–465 (“GATT”);

2 the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103–353 (“USERRA”);

3 SBJPA; 4 the Taxpayer Relief Act of 1997, Pub. L. 105–34 (“TRA ‘97”); and

5 the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206 (“RRA ‘98”).