bulletin Internal Revenue›Introduction
SECTION 5. EXTENSION OF
Internal Revenue Bulletin 2000-26 · 2026-10-03 edition · updated 2026-10-04 · United States
EXTENDED RELIANCE PERIOD
The TRA ‘86 extended reliance period is extended by an additional year. A plan with extended reliance must 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 issued since the date of the plan’s favorable TRA ‘86 determination letter. These amendments must be made effective no later than the first day of the plan year in which the GUST remedial amendment period ends, and, except in the case of M&P or volume submitter plans, no earlier than the first day of the plan year in which the amendments are adopted. (But see Rev. Rul. 94–76, 1994–2 C.B. 46, and Rev. Rul. 96–47, 1996–2 C.B. 35.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code